The comparative statement of financial position of Grouper Corporation as at December 31, 2023, follows: Net income of $36,800 was reported and dividends of $12,600 were declared and paid in 2023. New equipment was purchased, and equipment with a carrying value of $5,100 (cost of $12,000 and accumulated depreciation of $6,900 ) was sold for $8,200. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Grouper 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). V v v v