The comparative unclassified statement of financial position for Crane Ltd. follov Additional information pertaining to 2021 : 1. Net income was $97,700. 2. Sales were $970,000. 3. Cost of goods sold was $753,000. 4. Operating expenses were $44,000, exclusive of depreciation expense. 5. Depreciation expense was $36,000. 6. Interest expense was $15,000. 7. Income tax expense was $30,000. 8. Long-term investments were sold at a gain of $5,700. 9. No equipment was sold during the year. 10. $23,000 of the bank loan was repaid during the year. 11. Common shares were issued for $15,000. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 45,000, or in parenthesis e.g. (45,000)