The comparative unclassified statement of financial position for Cullumber Ltd. follows: \begin{tabular}{lrrr} Long-term investments & 70,000 & 105,000 \\ Equipment & 295,000 & 180,000 \\ \hline Accumulated depreciation & (79,000) & (30,000) \\ \hline Total assets & $609,000 & $549,500 \\ \hline Liabilities and Shareholders' Equity & & \\ \hline Accounts payable & $27,000 & $47,000 \\ \hline Refund liability & 8,000 & & 4,000 \\ Bank loan payable (noncurrent) & 134,000 & 188,500 \\ Common shares & 220,000 & 170,000 \\ Retained earnings & 220,000 & 140,000 \\ \hline \end{tabular} Additional information pertaining to 2021: 1. Net income was $102,700. 2. Sates 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. Prepare a statement of cash flows using the indirect method. (Show amounts that decreose cash flow with either a - sid parenthesis e. . (45,000)