Additional information for $2023$:

Net income was $$60,000.$ This amount includes depreciation expense for $$20,000.$

Paid off a $$50,000$ bond which matured.

Land with a book value of $$100,000$ was sold for $$130,000.$

$A$$$40,000$ payment was made for new equipment.

Old machinery was sold for $$5,000.$

Required:

Prepare a statement of cash flows, in proper format, for the year ended December $31,2023.$