The comparative statement of financial position of Ayayai Inc. as at June 30.2023 , and a statement of comprehensive income for the 2023 fiscal year follow: Liabilities and Shareholders' Equity Accounts payable Income tax payable Dividends payable Long-term notes payable Common shares Retained earnings Accumulated other comprehensive income Total $115,000$104,000 1,6003,700 5,5000 83,200120,500 30,60023,700 148,200139,300 \begin{tabular}{rrr} $395,30011,200 & $39,600 \\ \hline \end{tabular} AYAYAI INC. Statement of Comprehensive Income For the Year Ended June 30, 2023 Net sales Cost of goods sold Gross profit $325,000 155,000170,000 Additional information: 1. Ayayai follows IFRS. Assume that interest is treated as an operating activity for purposes of the statement of cash flows. 2. Operating expenses include $10,000 in depreciation expense. 3. There were no disposals of equipment during the year. 4. Common shares were issued for cash. 5. During the vear, Ayayai acquired $7,300 of equipment in exchange for long-term notes payable Prepare the statement of cash flows for Ayayai for the year ended June 30,2023, using the indirect method along with any necessary note disclosure. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis e.g. (15,000) ).) During the year, equipment with a cost of \$ was purchased in exchange for a note payable. Cash paid during the year for interest Cash paid during the year for income tax