Bridgeport 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 $405,000. Interest paid is treated as an operating activity. 2. Equipment (cost of $22,000 and accumulated depreciation of $8,150 ) was sold for $11,700. 3. Depreciation expense was $4,110 on the building and $9,100 on equipment. 4. Amortization expense on a patent was $3,030. 5. Current assets other than cash increased by $46,000. Current liabilities increased by $30,000. 6. An addition to a building was completed at a cost of $32,200. 7. An FV-OCl investment in shares was purchased for $21,100 on the last day of the year. This was the first such investm made by Bridgeport in its history. 8. Bonds payable of $75,700 were issued at par. 9. Cash dividends of $184,000 were declared and paid. Dividends paid are treated as financing activities. Prepare a statement of cash flows for the year ended December 31, 2023, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)