The data below are taken from the financial statements of Fast Delivery Company: Income Statement: 2021 Profit Depreciation expense Amortization of trademark Gain/loss on sale of equipment $270,050 48,000 25,500 ??? Statement of Financial Position: 31 Dec 2021 31 Dec 2020 Cash Accounts receivable Inventory Prepaid expenses Accounts payable Accrued expense payable ??? 27,000 28,900 42,000 35,000 17,550 $129,500 23,500 27,000 47,000 33,000 10,000 Additional Information: (1) Borrowed a loan from bank for the amount of $200,000. (2) Sold an old van with net book value of $123,000 for cash at $141,000. (3) Purchased a new van for cash at $230,000. (4) Acquired marketable investment with cash of 184,000. (5) Issued 150,000 ordinary shares at $1.5 per share. (6) Acquired 35,000 treasury shares from market at $2 each. Required: Prepare the statement of cash flows for the year ended 31 December 2021 for Fast Delivery Company using the indirect method. Place parentheses around those dollar amounts representing cash outlays