Adjustments to reconcile net income to net cash provided by operating activities: $ Ayayai Corp's statement of financial position at the end of 2022 included the following items: The following information is available for the 2023 fiscal year: 1. Net income was $409,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $21,000 and accumulated depreciation of $8,150 ) was sold for $11,800. 3. Depreciation expense was $4,180 on the building and $9,070 on equipment. 4. Amortization expense on a patent was $3,030. 5. Current assets other than cash increased by $33,000. Current liabilities increased by $27,000. 6. An addition to a building was completed at a cost of $32,700. 7. An FV-OCl investment in shares was purchased for $22,400 on the last day of the year. This was the first such investment made by Ayayai in its history. 8. Bonds payable of $76,500 were issued at par. 9. Cash dividends of $198,000 were declared and paid. Dividends paid are treated as financing activities. Ayayai prepares financial statements in accordance with IFRS. Prepare a statement of cash flows for the year ended December 31, 2023, using the indirect method. (Show amounts that decrease cosh flow with either a-signe g15,000 or in parenthesis eg (15,000))