The comparative statement of financial position of Bramble Corporation as at December 31, 2020, follows: BRAMBLE CORPORATION Statement of Financial Position December 31 December 31 Assets 2020 2019 Cash $ 54,000 $ 14,700 Accounts receivable 89,600 88,600 Equipment 26,700 21,300 Less: Accumulated depreciation (10,300 ) (10,900 ) Total $ 160,000 $ 113,700 Liabilities and Shareholders Equity Accounts payable $ 19,600 $ 15,800 Common shares 100,000 80,100 Retained earnings 40,400 17,800 Total $ 160,000 $ 113,700 Net income of $36,100 was reported and dividends of $13,500 were declared and paid in 2020. New equipment was purchased, and equipment with a carrying value of $4,700 (cost of $11,900 and accumulated depreciation of $7,200) was sold for $8,100. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Bramble prepares financial statements in accordance with ASPE. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)