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The income statement and unclassified statement of financial position for Oriole, Inc. follow: Additional information: 1. Prepaid expenses and accrued liabilities relate to operating expenses. 2. An unrealized gain on held for trading investments of $10,500 was recorded. 3. New equipment costing $84,000 was purchased for $23,000 cash and a $61,000 long-term bank loan payable. 4. Old equipment having an original cost of $58,500 was sold for $1,600. 5. Accounts payable relate to merchandise creditors. 6. Some of the bank loan was repaid during the year. 7. A dividend was paid during the year. 8. Operating expenses include $47,000 of depreciation expense and a $2,400 loss on disposal of equipment. Prepare the statement of cash flows, using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in by paying $23,000 cash and issuing a $61,000 bank loan payable