A comparative statement of financial position for Ayayai Industries Inc. follows: AYAYAI INDUSTRIES INC. Statement of Financial Position December 31, 2023 Liabilities and Shareholders' Equity Accounts payable Bonds payable \begin{tabular}{lr} $54,000 & $59,100 \\ 151,700 & 211,700 \\ 226,000 & 166,000 \\ 208,300 & 123,300 \\ \hline$540,000 & $560,100 \\ \hline \hline \end{tabular} Additional information: Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) During the year, Ayayai retired $ in bonds payable by issuing common shares. Disclosure for the amount paid for interest and income tax would be included