Big Deal Inc Comparative Balance Sheet As at December 31, 2023 Big Deal Inc Income Statement For the year-ended December 31, 2023 Supplementary Information: 1. There was a $24,000 non-cash dividend paid during the year 2. Machinery was sold during 2023 for cash. Information at the time of sale was: Original Purchase Cost $79,000 4. New Machinery was acquired during 2023 using cash. $10,000 of the Machinery was purchased using long-term debt. Required: Prepare, in proper form, a Cash Flow Statement for the company for the year-ended December 31, 2023, using the Direct Method and Indirect Method