Please format the attached format table.

Bridgeport Inc., a greeting card company that follows ASPE, had the following statements prepared as at December $31,2023$:

Additional information:

Dividends on common shares in the amount of $$3,000$ were declared and paid during $2023.$ Dividends paid are

$1$ treated as financing activities.

$2$ Depreciation expense is included in operating expenses, as is salaries and wages expense of $$75,000.$

Equipment with a cost of $$28,000$ that was $70\%$ depreciated was sold during $2023.$

Prepare a statement of cash flows using the direct method. $($Show amounts that decrease cash flow with either

a megative sign eg$--10,000$ or in parenthesis eg$-(10,000).)$

Bridgeport Inc.

Statement of Cash Flows $($Direct Method$)$

For the Year Ended December $31,2023$

Prepare a statement of cash flows using the direct method. $($Show amounts that decrease cash flow with either

a negative sign e$.$g$.-10,000$ or in parenthesis e$.$g$.(10,000).]$

Bridgeport Inc.

Statement of Cash Flows $($Direct Method$)$

For the Year Ended December $31,2023$

$

$5$

$

$

$$