1. Net income for the year ending December 31, 2023, was $26,000.

2. Cash dividends of $15,000 were declared and paid during the year.

3. Land which originally cost $60,000 was sold for $55,000

4. Additional shares of Common Stock were issued during the year for $10,000 cash.

5. Depreciation expense on the equipment was $14,000 in 2023.

6. $15,000 of bonds were retired at carrying (book) value.

Prepare a Statement of Cash Flows for the year ended December 31, 2023, for Stiner Company, using the indirect method