Presented below is a condensed version of the comparative statements of financial position for Ottawa Traders for the last two years at December 31. Cash Accounts receivable Investments Equipment Accumulated depreciation-equipment Current liabilities Share capital - ordinary Retained earnings 2022 CA$177,000 118.000 70,000 351,000 93,000 136,000 140.000 347.000 2021 CA$46,500 76,500 96,000 175,000 66,000 92.000 64,000 172,000 Additional information: Investments were sold at a gain of CA$8,000. No investments were purchased. No equipment was sold. Cash dividends paid were CA$41,000. Net income was CA$216,000. Prepare a statement of cash flows for 2022 for Ottawa Traders. (Show amounts that decrease cash flow with either a - signeg. - 15,000 or in parenthesis eg. (15,000).) OTTAWA TRADERS Statement of Cash Flows CAS Adjustments to reconcile net income to V