The comparative statement of financial position of Grouper Inc. as at June 30,2023 , and a statement of comprehensive income for the 2023 fiscal year follow: 1. Grouper follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flow 2. Operating expenses include $10,700 in depreciation expense. 3. There were no disposals of equipment during the year: 4. Common shares were issued for cash, 5. During the year, Grouper acquired $9,000 of equipment in exchange for long-term notes payable. (a) Prepare the statement of cash flows for Grouper for the year ended June 30, 2023, using the indirect inethod along with any necessary note disclosure. (Show amounts that decrease cosh flow with either a - sign es, -15,000 or in parenthesis es, (15.,000). For the Year Ended June 30, 2023 Cash Flows from Operatirg Activities Sule of Equipment Adjustments to reconcile net income to net cash provided by operating activities: Decrease in Accounts Parable Decrease in incone Tums Pavable Decreasm in Accounts Piyable Decrease in Accourts Piyable During the year, equipment with a cost of $ was purchased in exchange for a note poryable. Castipaid during the vear for interest Carbpaid during the vear for income tax