The following information is provided for Cullumber Chocolate Corp., which reports under ASPE: Additional information: 1. Profit for 2024 was $95,425. 2. Common shares were issued for $43,000. 3. Land with a cost of $43,000 was sold at a loss of $16,210. 4. Purchased land with a cost of $87,000 with a $47,730 down payment and financed the remainder with a mortgage note payable. 5. No equipment was sold during 2024. 6. Net sales for the year were $565,800. 7. Cost of goods sold for the year was $335,800. 8. Operating costs, including depreciation expense, were $82,100. 9. Interest expense was $4,450. 10. Income tax expense was $31,815. 11. Accounts payable is used for merchandise purchases. Prepare a cash flow statement for the year using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 nd issuing a mortgage note payable for \$