The comparative unclassified statement of financial position for Sandhill Ltd. follows: Additional information pertaining to 2021 : 1. Net income was $93,000. 2. Sales were $976,000. 3. Cost of goods sold was $754,000. 4. Operating expenses were $41,000, exclusive of depreciation expense. 5. Depreciation expense was $47,000. 6. Interest expense was $18,000. 7. Income tax expense was $29,000. 8. Long-term investments were sold at a gain of $6,000. 9. No equipment was sold during the year. 10. $13,000 of the bank loan was repaid during the year. 11. Common shares were issued for $35,000. 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 barenthesis e.q. (45.000).) $ $