1. 3.Cash Flow Statement Indirect Method with Adjustment: Prepare a cash flow statement using the indirect method for a company for the year ended December 31, 2023. Adjust net income for non-cash expenses such as depreciation ($20,000) and changes in working capital accounts: Increase in Accounts Receivable ($10,000), Decrease in Inventory ($5,000), Increase in Accounts Payable ($8,000). What is the net cash flow from operating activities?