The following information is provided for Oriole Chocolate Corp., which reports under ASPE: Equipment 275,000170,000 Accumulateddepreciation-equipmentTotalassets(33,660)(62,655)$456,385$590,065 Liabilities and Shareholders' Equity Accounts payable Dividends payable Income tax payable Mortgage payable $36,9155,9852,200$33,6604,6655,545 Common shares 110,00068,860 Retained earnings Total liabilities and shareholders' equity \begin{tabular}{rrr} 189,600 & 144,500 \\ 245,365 & & 199.155 \\ \cline { 3 - 3 } & $590,065 & $456,385 \\ \hline \end{tabular} 1. Profit for 2024 was $100,020. 2. Commonshares were issued for $45,100. 3. Land with a cost of $45,100 was sold at a loss of $16,985. 4. Purchased land with cost of $91,100 with a $49,960 down payment and financed the remainder with a mortgage note payable. 5. No equipment was sold during 2024. 6. Net sales for the year were $592,800. 7. Cost of goods sold for the year was $351,800. 8. Operating costs, including depreciation expense, were $86,000. 9. Interest expense was $4,665. 10. Income tax expense was $33,330. 11. Accounts payable is used for merchandise purchases. Prepare a cash flow statement for the year using the direct method. (Show amounts that decrease cash flow with elther a - sign eg. - 15,000 or in porenthesises. (15,000)) Note XiLand with a cost of $ was purchased by paying $ cash and issuing a mortgage note payable for $