Presented below is the comparative balance sheet for Oriole Inc., a private company reporting under ASPE, at December 31,2024 and 2023: ORIOLE INC. Income Statement Year Ended December 31, 2024 Additional information: 1. Cash dividends of $13,200 were declared. 2. A long-term investment was acquired for cash at a cost of $89,320. 3. Depreciation expense is included in the operating expenses. 4. The company issued 9,240 common shares for cash on March 2, 2024. The fair value of the shares was $10 per share. The proceeds were used to purchase additional equipment. 5. Equipment that originally cost $26,400 was sold during the year for cash. The equipment had a carrying value of $7,920 at the time of sale. 6. The company issued a note payable for $24,640 and repaid $2,640 by year end. 7. All purchases of inventory are on credit. 8. Accounts payable is used only to record purchases of inventory. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)