The comparative unclassified statement of financial position for Ivanhoe Ltd. follows: Additional information pertaining to 2021: Additional information pertaining to 2021 : 1. Net income was $115,900. 2. Sales were $996,000. 3. Cost of goods sold was $756,000. 4. Operating expenses were $49,000, exclusive of depreciation expense. 5. Depreciation expense was $41,000. 6. Interest expense was $13,000. 7. Income tax expense was $27,000. 8. Long-term investments were sold at a gain of $5,900. 9. No equipment was sold during the year. 10. $78,500 of the bank loan was repaid during the year. 11. Common shares were issued for $43,000. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. - 45,000 , or in parenthesis e.g. (45,000)J Net cash provided by operating activities Cash flows from investing activities Increase in inventory Gain on sale of long-term investments Net cash used by investing activities Cash flows from financing activities Repayment of bankloan Issue of common shares Payment of cash dividends Net cash used by financing activities Net increase in cash Cash, January 1 Cash, December 31