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The comparative, unclassified statement of financial position for Oriole Ltd. shows the following balances at December 31 : Additional information regarding 2021: 1. Net income

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The comparative, unclassified statement of financial position for Oriole Ltd. shows the following balances at December 31 : Additional information regarding 2021: 1. Net income was $58.000. 2. A gain of $8,000 was recorded on the disposal of a small parcel of land. No land was purchased during the year. 3. A gain on the disposal of $40,000 was recorded when an old building was sold for $55.000 cash. A new building was Additional information rezarding 2021 1 Net income was $58000. 2. Again of $8,000 was recorded on the disposal of a small parcel of land No land was purchued darice the veace. 3. Again on the dapanal of $40,000 was recorded when anold building was sold for $55,000 cash. A new bulkd ex was? purchased for $363,000 and depreciation expense on tuitsirgs far the vear was $51,000 4. Equipment costing 564,000 was purchased while a loss of $9,000 was recorded on equipment that was soid for $5,000. The equipinent that was sold bate in the year had accumelased depreciation of $13000 : 5. The comann took but $20B000 of new bank bans dising the year. 6. Dividends were declared and paid and no commonstares were bought back br the companv: (ia) pirenthesisesi {5,000}} Prepare the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a5ign eg. 15,000 or in parenthesis e.g. (15,000))

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