The following is a comparative SFP position and income statement for Swifty Corporation: - Depreciation expense is included in "operating expenses." All accounts payable transactions were related to the purchase of inventory. - During the year, a piece of equipment that originally cost $100,000 was sold for cash. The equipment was 60% depreciated at 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 Swifty Corporation, using the direct method. Swifty Corporation follows ASPE. (Show amounts that decrease cash flow with either a negative sign e.g. 15,000 or in parenthesis e.g. (15,000).) IDDITIONAL INFORMATION: - Depreciation expense is included in "operating expenses." All accounts payable transactions were related to the purchase of inventory. Swifty Corporation Income Statement For the year ended September 30, 2023 \begin{tabular}{lr} Sales revenue & $891,550 \\ Cost of goods sold & 625,000 \\ \cline { 2 - 2 } Gross profit & 266,550 \end{tabular}