A merchandising company has the following the following accounts at years ended 31 December 2021 and 2022

requirements: prepare a statement of cash flows for the year ended 31 Dec 2022, by using indirect method

(additional information for 2022:) 1- Cash and cash equivalents at January 2022 is 2,922,000$ 2- The weighted average Number of common shares outstanding Is 90,750 3 The company has1,250 securities outstanding that are convertible into common shares. 4- Depreciation and amortization expenses 675,000$ 5- non-cash stock-based compensation expenses 279,000$ 6- Increase in accounts receivable 312,000$ 7- Increase in accounts payable and accrued expenses 129,000$ 8- Increase in inventories 231,000$ 9- Increase in income tax payable 21,000$ 10-Increase in prepaid expenses 168,000$ 11-Capital expenditure (60% paid cash) 1,950,000$ 12-Repurchase of common stock 1,674,000$ 13-Proceeds from sales of investments 2,907,000$ 14-Proceeds from exercise of stock options 258,000$. 15-Proceeds from issuance of debt 900,000$ 16-Payment of dividends 447,000$. 17-Repayment of debt 807,000$ 18-Payment of capital (finance) lease obligations 27,000$ 19-Purchase of investments 3,201,000$

\begin{tabular}{|l|c|c|} \hline Account & 2022 & 2021 \\ \hline Net sales & 22,350,000 & 20,835,000 \\ Loss from flood damage & 24,000 & 36,000 \\ Interest expense & 87,000 & 66,000 \\ Interest revenue & 9,000 & 18,000 \\ Gain (loss) on foreign currency translation adjustments, net of taxes & 156,000 & (279,000) \\ Gain (losses) on derivatives, net of taxes & (81,000) & (39,000) \\ Net unrealized gain (losses) on available for sale investments, net of taxes & (15,000) & 12,000 \\ Losses on defined benefit plans, net of taxes & 0 & (3,000) \\ Cost of goods sold & 9,420,000 & 8,367,000 \\ Selling, general and administrative expenses & 9,426,000 & 8,913,000 \\ Amortization of intangible assets & 57,000 & 81,000 \\ Impairment of inventory & 3,000 & 57,000 \\ Restructuring costs & 54,000 & 36,000 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \hline Account & 2022 & 2021 \\ \hline Net sales & 22,350,000 & 20,835,000 \\ Loss from flood damage & 24,000 & 36,000 \\ Interest expense & 87,000 & 66,000 \\ Interest revenue & 9,000 & 18,000 \\ Gain (loss) on foreign currency translation adjustments, net of taxes & 156,000 & (279,000) \\ Gain (losses) on derivatives, net of taxes & (81,000) & (39,000) \\ Net unrealized gain (losses) on available for sale investments, net of taxes & (15,000) & 12,000 \\ Losses on defined benefit plans, net of taxes & 0 & (3,000) \\ Cost of goods sold & 9,420,000 & 8,367,000 \\ Selling, general and administrative expenses & 9,426,000 & 8,913,000 \\ Amortization of intangible assets & 57,000 & 81,000 \\ Impairment of inventory & 3,000 & 57,000 \\ Restructuring costs & 54,000 & 36,000 \\ \hline \end{tabular}