The following is a comparative statement of financial position for Flowering Pots Inc December 31 2021 December 31 2020 Assets Cash Accounts Receivable (net) Inventory Equipment, net Trademark Total Assets $62,000 90,000 20,000 650,000 70,000 $892,000 $ 200,000 65,000 13,000 300,000 90,000 $668,000 Accounts Payable Wages Payable Interest Payable Taxes Payable Bonds payable Common Shares Retained Earnings Total Liabilities and Shareholders' Equity $73,000 40,000 10,000 21,000 380,000 150,000 218,000 $892,000 $53,000 55,000 8,000 10,000 320,000 150,000 72,000 $668,000 T . Net income was equal to $196,000 The trademark has an indefinite life, and during the current year was written down due to an impairment. No trademarks were purchased or sold during the year Equipment with a cost of $100,000 and related accumulated depreciation of $60,000 was sold for $50,000 Deprecation expense for the year totalled $100,000 Required: In the space provided below, in good presentation form, use the indirect method to prepare a partial statement of cash flows (exclude the sections for financing and investing) for Flowering Pots Inc for the year ended December 31, 2021. (15 marks)