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The following information is for Cheyenne Ltd. for the year ended June 30, 2024 . CHEYENNE LTD. Statement of Financial Position As at June 30 2024 Assets Current assets: Liabilities and shareholders' equity Current liabilities \begin{tabular}{lrrr} Accounts payable & $50,000 & & $71,300 \\ Dividends payable & 17,900 & & 5,400 \\ Total current liabilities & 67,900 & 76,700 \\ Bank loan payable & 117,500 & 168,000 \\ Common shares & 167,500 & 112,100 \\ Retained earnings & 187,700 & & 146,600 \\ \hline & $540,600 & $503,400 \\ \hline \hline \end{tabular} CHEYENNE LTD. Statement of Income For the year ended June 30, 2024 \begin{tabular}{lr} Sales revenue & $495,000 \\ Cost of goods sold & 236,000 \\ \hline Gross profit & 259,000 \end{tabular} Expenses \begin{tabular}{lrr} \hline Wages expense & $65,300 & \\ Depreciation expense & 14,800 & \\ Rent expense & 20,600 & \\ \hline Income tax expense & 19,600 & 120,300 \\ \cline { 2 - 3 } & & 138,700 \\ Operation income & & $143,000 \\ \hline Gain on sale of equipment & & $ \\ \hline Net income & & \end{tabular} Additional information: 1. Land was sold at cost and none was purchased during the year. 2. In January, Cheyenne sold for cash equipment that had an original cost of $25,700 and a net carrying amount of $12,400. Using the information above, prepare the statement of cash flows for Cheyenne Ltd. for the year ended June 30,2024 , using the indirert methnd (Shnw amnunts that derrence rnch flow with either n - cion eo 15r in narenthesice o (15 0I ) Determine the cash flows from operating activities using the direct method. (Show amounts that decrease cash flow with either a sign eg. 15,000 or in parenthesis eg. (15,000).)