Additional information: 1. Net income for the fiscal year ended December 31,2023 , was $143,000 2. Cash dividends of $59,300 were daclarsd and paid. Dividends paid are treated as financing activities. 3. Ponds payable amounting to $49,000 ware retired through the issuance of common shares. 4. Land was sold at a gain of $6,000. 5. No equipment was sold during theyear. (a) Prepare a statement of cash flows using the indirset method. (Show amounts that decrease cosh flow using either a negative sign pre the number e.8. 45 or parentheses e.g. (45).]