The financial statements of Kaur Inc. appear below: Cash Accounts receivable Supplies Inventory Equipment Accumulated depreciation Total Liabilie Assets KAUR INC. Comparative Balance Sheet December 31 2020 $ 8,500 15,500 2,500 16,000 27,500 (10,000) $60,000 2019 $ 10,000 17,000 1,500 7,500 39,000 (12,000) $63.000 Liabilities and Shareholder's Equity Accounts payable Wages payable Bank Loan Common shares Retained earnings Total $ 10,000 6,000 3,500 19,500 21,000 $60,000 $ 11,500 5,000 15,500 12,000 19,000 $63,000 The following additional data were provided: 1. Net income was $9,000. 2. Depreciation expense of $6,000 is included in the operating expenses category. 3. During the year the company sold some equipment for $1,000 cash. The company did not purchase any equipment during 2020. REQUIRED Prepare in proper format a Cash Flow Statement for Kaur Inc., using the indirect method. The company follows IFRS.