The comparative unclassified statement of financial position for Crane Ltd. follows: Additional information pertaining to 2024 : 1. Net income was $125,700. 2. Sales were $1,000,000. 3. Cost of goods sold was $751,000. 4. Operating expenses were $40,000, exclusive of depreciation expense. 5. Depreciation expense was $47,000. 6. Interest expense was \$15,000. 7. Income tax expense was $27,000. Long-term investments were sold at a gain of \$5,700. These investments are carried at their cost, so gains and losses on 8. these investments are recorded only when the investments are sold. 9. No equipment was sold during the year. 10. $30,000 of the bank loan was repaid during the year. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a=signe.g.45,000, Net Cash Used by Imvesting Actlvitles Cosh Flows from Financing Activitles lssue of Common Shares $ 24000 Repayment of Bank Loan 30000 Pryment of Cash Dlvidends Net Cash Used by Financing Activitles Net Increase in Cash Cosh and cash equlvalents, January 1 Cosh and cash equlvalents, December 31 \begin{tabular}{r} \hline 125700 \\ \hline 45700 \\ \hline$422100 \\ \hline \end{tabular}