The following is a comparative SFP position and income statement for Whispering Corporation: ADDITIONAL INFORMATION: - Depreciation expense is included in "operating expenses." All accounts payable transactions were related to the p inventory. - During the year, a piece of equipment that originally cost $100,000 was sold for cash. The equipment was 60% de the time of the sale. - Long-term investments were purchased for cash during the year. Prepare a statement of cash flows, in good form, for Whispering Corporation, using the direct method. Whispering Corpo follows ASPE. (Show amounts that decrease cash flow with either a negative sign e.g. -15,000 or in parenthesis e.g. (15,000).)