Condensed financial data follow for Crane Ltd. E-Perform reports under ASPE. CRANE LTD. Balance Sheet December 31 Assets 2021 2020 Cash $113,310 $49.400 Accounts receivable 77,100 42,300 Inventory 127.500 92,300 Prepaid expenses 39,200 27,300 Long-term investments 126,600 112,600 Property, plant, and equipment 270,500 245,000 Accumulated depreciation (47.300) (51,600 ) Total assets $706,910 $517.300 Liabilities and Shareholders' Equity Accounts payable $90,000 $78,800 Accrued expenses payable 11.100 8,300 Notes payable 121.000 145.900 Common shares 237.700 171.900 Retained earnings 247.110 112.400 Total liabilities and shareholders' equity 5706.910 $517,300 CRANE LTD. Income Statement Year Ended December 31, 2021 Sales $491,400 Cost of goods sold 186,200 Gross profit 305,200 Operating expenses $59.100 Depreciation expense 44,800 Loss on sale of equipment 7.460 111,360 Profit from operations 193,840 Other expenses Interest expense 4,400 Profit before income tax 189.440 Income tax expense 42.100 Profit $147.340 Additional information: 1. New equipment costing $85,200 was purchased for $23,500 cash and a $61,700 note payable. 2. Equipment with an original cost of $59,700 was sold at a loss of $7.460. 3. Notes payable matured during the year and were repaid. 4. A long-term investment was acquired for cash. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a signes. -15,000 or thair / CRANE LTD. Cash Flow Statement-Indirect Method $ Adjustments to Reconcile Profit to V $ Note X: Equipment was purchased by paying 5 cash and issuing a note payable for 5