we have to make the complete cash flow statement

The comparative statement of financial position of Culver Corporation as at December 31, 2020, follows: CULVER CORPORATION Statement of Financial Position December 31 December 31 2020 2019 $ 54.500 $ 12,800 Assets Cash Accounts receivable Equipment Less: Accumulated depreciation 89.300 87.700 21,500 26,300 (9,500) (10,700) Total $ 160,600 $ 111,300 Liabilities and Shareholders' Equity Accounts payable $ 20.100 14,300 Common shares 100,000 79.900 26,300 21,500 Equipment Less: Accumulated depreciation (9.500) (10.700) Total $ 160,600 $ 111,300 $ 20,100 $ 14,300 Liabilities and Shareholders' Equity Accounts payable Common shares Retained earnings 100,000 79.900 40.500 17.100 Total $ 160.600 $ 111.300 Net income of $36,500 was reported and dividends of $13,100 were declared and paid in 2020. New equipment was purchased and equipment with a carrying value of $4,300 (cost of $11.800 and accumulated depreciation of $7.500) was sold for $7,500. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Culver prepares financial statements in accordance with ASPE(Show amounts that decrease cash flow with either a signes, 15,000 or in parenthesises. (15,000).)