Current Attempt in Progress Following is the comparative statement of financial position for Stellar Corporation: Stellar Corporation Statement of Financial Position As at December 31 2021 Assets Cash Accounts receivable Merchandise inventory Prepaid operating expenses FV-NI investments Equipment Less: Accumulated depreciation $600,950 149,650 751,150 25,200 350.650 1.875,750 (149,200) $3,604,150 2020 $300,700 175,150 500,700 30,550 250.650 1,800.750 (80,000) $2,978,500 Liabilities and Shareholders' Equity Accounts payable Income tax payable Bonds payable Common shares Retained earnings $225,300 25,050 101,150 1,400,950 1.851,700 $3,604,150 $200,650 30,550 250,700 1,200,150 1.296,450 $2,978,500 During 2021, Stellar Corporation earned a profit of $680,250. Depreciation expense was $113,400. Equipment was sold at a gain of $20.250. Prepare the operating activities section of the statement of cash flows, 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).) Prepare the operating activities section of the statement of cash flows, 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).) Stellar Corporation Partial Statement of Cash Flows Adjustment to reconcile profit to net cash provided by operating activities: $