The comparative statements of financial position for Grouper SA show the following information. \begin{tabular}{lrr} Share capital-ordinary & 43,000 & 33,000 \\ Retained earnings & 25,250 & 10,000 \\ Allowance for doubtful accounts & 3,000 & 5,500 \\ Accumulated depreciation-equipment & 2,000 & 5,500 \\ Accumulated depreciation-building & 0 & 7,500 \\ Accounts payable & 6,500 & 5,500 \\ Dividends payable & 0 & 5,500 \\ Long-term notes payable & 31,000 & 25,000 \\ Notes payable, short-term (non-trade) & 3,000 & 5,500 \\ & 113,750 & 103,000 \\ \hline \hline \end{tabular} 1. Equipment that had cost 15,000 and was 40% depreciated at time of disposal was sold for 2,000. 2. 10,000 of the long-term note payable was paid by issuing ordinary shares 3. Cash dividends paid were 5,500. 4. On January 1, 2022, the building was completely destroyed by a flood. Insurance proceeds on the building were 30.000. 5. Equity investments were sold at 1,700 above their cost. 6. Cash was paid for the acquisition of equipment. 7. A long -term note for 16,000 was issued for the acquisition of equipment. 8. Interest of 2,000 and income taxes of 7,500 were paid in cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15.000 or in varenthesis e e. 1.5 nnn) Increase in Accounts Receivable (Net) Increase in Inventory Increase in Accounts Payable Net Cash Provided by Operating Activities \& Cash Flows from Investing Activities: Sale of Investments Sale of Equipment Purchase of Equipment Proceeds from Flood Damage to Building Net Cash Provided by Investing Activities Cash Fiows from Financing Activities Net Cash Used by Financing Activities Netincrease in Cash Cash, January 1,2022 Cash, December 31.2022 E Supplemental disclosures of cash flow information: Cash Paid During the Year for interest Cash Paid During the Year for Income Taxes E E Non-cash I westing and Financing Activities : Retired Notes Payable by Issuing Ordinary Shares : E Purchased Equipment by tssuing Notes Paryable: * E