lw-Illlu! E223! {Statement Presentation of TransactionsIndirect Method) Each of the following items must be considered in preparing a statement of cash ows [indirect method] for Bastille Inc., which follows IFRS, for the year ended December 31, 201?. :- LEguipment that cost $40,000 six years before and was being depreciated on a straight-line basis over 10 years with no estimated residual value was sold for $5,300. - 2.During the year, 10,000 common shares were issued for $41 cash per share. :- 3.Uncollectlble accounts receivable in the amount of $27,000 were written off against the allowance for doubtful accounts. - 4.The company sustained a net loss for the year of $10,000. Depreciation amounted to $22,000. A gain of $9,000 was reported on the sale of land for $39,000 cash. 4- 5.11 three-month Canadian treasury bill was purchased for $50,000 on November 13, 201?. The company uses a cash and cash-equivalent basis for its statement of cash ows. - E.An impairment of $40,000 was recorded on goodwill. - 7.Patent amortization for the year was $13,000. :- B.The company exchanged common shares for a 40% interest in TransCo Corp. for $900,000. - 9.The company accrued an unrealized loss on investments accounted for at Fv-Nl. Instructions Identify the amount and classication [if any} of each item in the statement of cash flows prepared using the indirect method