The following is a comparative statement of financial position and income statement for Shamrock Corporation: Liabilities and Shareholders' Equity Shamrock Corporation Income Statement Year Ended September 30, 2024 Sales $767,120 Cost ofgoods sold Gross profit 229,620537,500 \begin{tabular}{lr} Operating expenses & 159,100 \\ \hline Income from operations & 70,520 \end{tabular} Interest expense 2,580 \begin{tabular}{lr} Gain on disposal of equipment & 1,720 \\ \cline { 2 - 2 } Income before income tax & 69,660 \end{tabular} Income tax expense Profit for the year 27,864$41,796 ADDITIONAL INFORMATION: - Depreciation expense is included in operating expenses. - During the year, equipment that originally cost $86,000 was sold for cash. The equipment was 60% depreciated at the time the sale. - Long-term investments were purchased for cash during the year. Prepare a statement of cash flows for Shamrock Corporation using the indirect method. (Show amounts that decrease cash flow with elther a - sign es. 15,000 or in parenthesis es. (15,000))