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The financial statements of Crane Ltd., a private company reporting under ASPE, follow: 1. Short-term notes receivable are loans to other companies. During the year, the company collected the balance outstanding at December 31,2023 , and made new loans in the amount of $14,820. 2. Equipment was sold during the year. This equipment cost $15,900 originally and had a carrying amount of $10,600 at the time of sale. 3. Equipment costing $10,600 was purchased in exchange for a $10,600 note payable. 4. Depreciation expense is included in operating expenses. 5. Accounts receivable are from the sale of merchandise on credit. 6. Accounts payable relate to the purchase of merchandise on credit. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000). Cash Flow Statement $ Adjustments to reconcile profit to $ $L