Crane Led., which follows ASPE, had the following comparative Statement of Financial Position: Crane Ltd. Comparative Statement of Financial Position March 31 Assets 2024 2023 Cast $12,920 $9.120 Accounts receivable 45,600 30.400 Inventory 63,840 53.200 Prepaid expenses 4,560 3.040 Property, plant, and equipment 190,000 159.600 Accumulated depreciation (45,600) 36,480) Total assets $271,320 $218.880 Liabilities and Shareholders' Equity Accounts payable $26,600 $30.400 Interest payable 2,280 3.040 Income taxes payable 16,720 9.120 Bonds payable 68,400 48.640 Common shares 72,200 60,800 Retained earnings 85,120 66.880 Total liabilities and shareholders' equity $271,320 $218,880 Additional information: Net income for the fiscal year was $28,880. Equipment with an original cost of $22,800 and accumulated depreciation of $9,120, was sold for $9.120 cash during 2024. This disposal resulted in a $4,560 loss. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Crane Ltd. Statement of Cash FlowsPrepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign eg. -15,000 or in parenthesis e.g. (15,000)) Crane Led. Statement of Cash Flows S Adjustments to reconcile net income to net cash provided by operating activities. V v v v V v V v V v v