Current Attempt in Progress Condensed financial data follow for Crane Ltd. E-Perform reports under ASPE. CRANE LTD. Balance Sheet December 31 Assets 2021 2020 Cash $116.880 $47.300 Accounts receivable 76,400 42.700 Inventory 123.900 94,350 Prepaid expenses 37,500 26.900 Long term investments 327,500 113.500 Property, plant, and equipment 271,700 243,800 Accumulated depreciation 153.900 (50,000 Total assets $701.990 $518.550 Liabilities and Shareholders' Equity Accounts payable $93.100 $79.400 Accrued expenses avable $2,600 6,200 Notes pavable 108,900 142.200 Common shares 253,000 188.700 Retained camins 234180 101.050 Total liabilities and shareholders equity 5701.980 $518.550 CRANE LTD. Income Statement Year Ended December 31, 2021 Sales $490,100 Cost of goods sold 189.000 Gross profit 301,100 Operating expenses $57,200 Depreciation expense 45.400 Loss on sale of equipment 7,360 109.960 Profit from operations 191.140 Other expenses Interest expense 4,180 Pront before income tax 186.960 Income tax expense 42,100 Profit $144,860 Additional information: 1. New equipment costing $85,100 was purchased for $30,600 cash and a 554,500 note payable Equipment with an original cost of $57.200 was sold at a loss of $7,360 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-sign eg. -15.000 or in parentheses (15,0001) CRANE LTD. Cash Flow Statement-Indirect Method Adjustments to Reconcile Protto $