The comparative, unclassified statement of financial position for Crane Ltd. shows the following balances at December 31:

Crane Ltd. Statement of Financial Position December 31
Assets		2021			2020
Cash		$ 25,000			$ 38,000
Trading investments		0			47,000
Accounts receivable		74,000			38,000
Inventory		98,000			67,000
Land		179,000			229,000
Buildings		916,000			527,000
Accumulated depreciationbuildings		(145,000	)		(195,000	)
Equipment		100,000			70,000
Accumulated depreciationequipment		(46,000	)		(17,000	)
Total assets		$1,201,000			$804,000
Liabilities and Shareholders Equity
Accounts payable		$ 25,000			$ 72,000
Income tax payable		3,000			6,000
Interest payable		20,000			14,000
Bank loan payablecurrent portion		54,000			42,000
Bank loan payablenon-current portion		906,000			423,000
Common shares		158,000			183,000
Retained earnings		35,000			64,000
Total liabilities and shareholders equity		$1,201,000			$804,000

Additional information regarding 2021:

1.		Net income was $4,000.
2.		Trading investments consist of term deposits, which are short-term, highly liquid debt investments maturing, in this case, in 60 days.
3.		A loss of $24,000 was recorded on the disposal of a small parcel of land. No land was purchased during the year.
4.		A gain on disposal of $15,000 was recorded when an old building was sold for $42,000 cash. A new building was purchased for $510,000 and depreciation expense on buildings for the year was $44,000.
5.		Equipment costing $74,000 was purchased while a loss of $14,000 was recorded on equipment that originally cost $44,000and was sold for $24,000.
6.		The company received $520,000 from new bank loans during the year.
7.		Dividends were declared and paid during the year.
8.		No common shares were issued during the year, but some were bought back and retired at the amount they were originally issued at.

(a) Prepare the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).