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Net income of $36,100 was reported and dividends of $13,200 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $4,500 (cost of $11,800 and accumulated depreciation of $7,300 ) was sold for $7,900. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Swifty prepares financial statements in accordance with ASPE. (Show omounts that decrease cash flow with either a sign eg - 15,000 or in parenthesis eg (15,000)