The comparative unclassified statement of financial position for Cullumber Ltd. follows: Additional information pertaining to 2021: 1. Net incomewas $102,700. 2. Sales were $988,000. 3. Cost of goods sold was $758,000. 4. Operating expenses were $45,000, exclusive of depreciation expense. 5. Depreciation expense was $49,000. 6. Interest expense was $15,000. 7. Income tax expense was $24,000. 8. Long-term investments were sold at a gain of $5,700. 9. No equipment was sold during the year. 10. $54,500 of the bank loan was repaid during the year. 11. Common shares were issued for $50,000. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 45,000, parenthesis e.g. (45,000).)