A comparative statement of financial position for Whispering Winds Corporation follows: Accumulated depreciation-equipment Goodwill Total Liabilities and Shareholders' Equity Accounts payable (133,380)(98,040) Dividends payable $923,400141,360$995,220197,228 Notes payable $13.680$58.140 Commonshares 17,10036,480 Retained earnings 250,800302,100328,320381,900142,500323,760 Accumulated other comprehensive income Total $923,40011,400$995,220$2,440 1. Net income for the fiscal year ended December 31,2023 , was $21,660. 2. In March 2023, a plot of land was purchased for future construction of a plant site. In November 2023, a different plot of land that originally cost $98,040 was sold for proceeds of $108,300. 3. In April 2023, notes payable amounting to $159,600 were retired through the issuance of common shares. In December 2023, notes payable amounting to $28,500 were issued for cash. 4. FV-OCl investments were purchased in July 2023 for a cost of $17,100. By December 31, 2023, the fair value of Whispering Winds's portfolio of FV OCl investments decreased to $71,820. No FV-OCl investments were sold in the year. 5. On December 31,2023, equipment with an original cost of $45,600 and accumulated depreciation to date of $13,680 was sold for proceeds of $23,940. No equipment was purchased in the year. 6. Dividends on common shares of $36,480 and $17,100 were declared in December 2022 and December 2023. respectively. The 2022 dividend was paid in January 2023 and the 2023 dividend was paid in January 2024 . Dividends paid are treated as financing activities. 7. A loss on impairment was recorded in the year to reflect a decrease in the recoverable amount of goodwill. No goodwill was purchased or sold in the year. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. (Show amounts that decrease cosh flow with either a-signeg- 15,000 or in parenthesis eg (15,000N)