The following information is for Skysong Ltd. for the year ended June 30, 2024. Liabilities and shareholders' equity Current liabilities \begin{tabular}{lrrr} Accounts payable & $45,000 & & $70,000 \\ Dividends payable & 15,000 & & 5,000 \\ & & 60,000 & 75,000 \\ Total current liabilities & 114,500 & 163,000 \\ Bank loan payable & 163,000 & 108,000 \\ Common shares & 185,300 & & 142,500 \\ \hline Retained earnings & $522,800 & $488,500 \\ \hline \hline \end{tabular} SKYSONG LTD. Statement of Income For the year ended June 30,2024 \( \begin{array}{lr}\text { Sales revenue } & \$ 400,000 \\ \text { Cost of goods sold } & 210,000 \\ { } } & 190,000\end{array} \) Expenses \begin{tabular}{lrrr} \hline Wages expense & $65,900 & \\ Depreciation expense & 18,500 & \\ Rent expense & 19,300 & \\ Income tax expense & 16,900 & 120,600 \\ \cline { 2 - 3 } Operation income & & 69,400 \\ Gain on sale of equipment & 5,000 \\ \hline Net income & $74,400 \\ \hline \end{tabular} Additional information: 1. Land was sold at cost and none was purchased during the year. 2. In January. Skysong sold for cash equipment that had an original cost of $25,000 and a net carrying amount of $11,000. Using the information above, prepare the statement of cash flows for Skysong Ltd. for the year ended June 30, 2024, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.s. -15.000 or in narenthesis e.g. (15,000)