The following information is provided for Oriole Chocolate Corp., which reports under ASPE: Additional information: 1. Profit for 2024 was $127,230. 2. Common shares were issued for $57,400. 3. Land with a cost of $57,400 was sold at a loss of $21,615. 2. Common shares were issued for $57,400. 3. Land with a cost of $57,400 was sold at a loss of $21,615. 4. Purchased land with a cost of $115,400 with a $63,040 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 $754,400. 7. Cost of goods sold for the year was $447,800. 8. Operating costs, including depreciation expense, were $109,400. 9. Interest expense was $5,935. 10. Income tax expense was $42,420. 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 eg. - 15 , or in parenthesis e.g. (15,000).) ORIOLE CHOCOLATE CORP. Cash Flow Statement $ $I Note X: Land with a cost of \$ was purchased by paying $ cash and issuing mortgage note payable for $