The following is a comparative SFP position and income statement for Whispering Corporation: Whispering Corporation Statement of Financial Position As at September 30 Assets 2023 2022 Cash $94.600 $128,500 Accounts receivable 106,150 81,300 Inventory 111.400 227,500 Prepaid operating expenses 25,900 19,450 Long term investments 251,350 122,450 Equipment 1,419.750 1,321,750 Less: Accumulated depreciation (520,000) (450,000) $1,489,150 $1,450,950 Liabilities and Shareholders' Equity Accounts payable $74,450 $82,450 Income tax payable 21,500 14,500 Bonds payable 900,750 950,750 Common shares 201,200 140,300 Retained earnings 291,250 262,950 $1,489,150 $1,450,950 Whispering Corporation Income Statement For the year ended September 30, 2023 Sales revenue $892,250 Cost of goods sold 625,000 Gross profit 267.250 Operating expenses 185,000 Income from operations 82,250 Interest expense 3,000 Gain on disposal of equipment 2.600 Income before income tax 81.850 Income tax expense 32,000 Net income $49,850 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 Corp follows ASPE. (Show amounts that decrease cash flow with either a negative sign e.g. -15,000 or in parenthesis e.g. (15,000).) Whispering Corporation Statement of Cash Flows $