The comparative statements of financial position for Marwa Ltd. at December 31, 2024 and 2023, are presented below: Comparative Statements of Financial Position As at December 31 Cash Accounts receivable Merchandise inventory Prepaid expenses Property, plant, and equipment, net 2024 2023 $ 23,000 $ 69,500 48,000 33,000 23,000 30,500 17,000 18,000 1,075,000 659,000 $1,186,000 $ 810,000 36,500 $ 32,500 19,000 27,000 35,500 65,500 193,000 163,000 902,000 522,000 $1,186,000 $810,000 Total assets Accounts payable Income tax payable Notes payable, due Nov. 1, 2025 Share capital Retained earnings Total liabilities and shareholders' equity $ The statement of earnings for 2024 showed the following information: Sales Gross profit Interest expense $4,600,000 2,450,000 Operating expenses (includes depreciation of $71,000) 1,250,000 Income tax expense 80,000 225,000 As well, property, plant, and equipment were acquired for $540,000 cash during 2024. Also during 2024, property, plant, and equipment were sold at their carrying amount in exchange for cash. Required: 1. Prepare a complete statement of cash flows for Marwa Ltd. for the year 2024. Use the indirect method for the operating section. (Negative answers should be indicated by a minus sign.) MADWA LTD