Cash Flow Statement Indirect Method Based on the financial information below, fitl in the blanks to complete the cash flow statement using the direct method Enter cash inflows as a positive amount with no dollar signs or comrmas, for example for $10,000 enter: Enter cash outflows as a negative amount with no dollar signs commas, for example for ($10,000) enter: Psychodelia Fixation Balance sheet as at December 31 20222021 Psychodelia Fixation Balance sheet as at December 31 ASSEIS 20222021 \begin{tabular}{lrr} Cash & 97,800 & 48,400 \\ Held for trading investments & 128,000 & 114,000 \\ Accounts receivable & 79,000 & 43,000 \\ Inventory & 131,000 & 100,300 \\ Prepaid insurance & 18,400 & 26,000 \\ Equipment & 270,000 & 242,500 \\ Accumulated depreciation & (50,000) & (52,000) \\ Total assets & 674,200 & 522,200 \\ \hline \end{tabular} LIABILITIES AND SHAREHOLDER'S EQUITY Accounts payable Accrued liabilities Deferred revenue Bank loan payable Common shares \begin{tabular}{cc} 93,000 & 77,300 \\ 11,300 & 7,000 \\ 11,900 & 7,500 \\ 110,000 & 150,000 \\ 200,000 & 175,000 \\ 248,000 & 105,400 \\ \hline 57420n & 522.700 \end{tabular} New equipment costing $85,000 was purchased for New equipment costing $85,000 was purchased for $25,000 and a$60,000 long term bank loan. Old equipment costing $57,500 was sold resulting in a gain of $7,500. Operating expenses includes depreciation expense of $46,500. An unrealized gain on held for trading investments of $14,000 was recorded. Psychodelia Fixation Statement of Cash Flow for the year ended December 31,2022 Net cash provided by operaeng activities