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Bridgeport Inc. a retailer of garden tools that follows ASPE, had the following statements prepared as of December 31, 2020: Question 5 of 8 Accounts payable Income tax payable Long-term loans payable Common shares Additional information: 1. Dividends on common shares in the amount of $11,100 were declared and paid during 2020 . 2. Depreciation expense of $23,200 is included in operating expenses. 3. Equipment with a cost of $21,500 that was 70% depreciated was sold during 2020 . Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign Question 5 of 8