Cleancarpet Vacuums sells vacuum accessories. At the end of 2023 , the income statement and comparative balance sheet were prepared as shown below. Additional Information: During 2023 , land was sold for a gain of $4,600. There was no purchase of equipment throughout the year. Create the cash flow statement using the indirect method. De notenter dollar sigos or commas in the input boxes. Use the negative sign for a decrease in cash. Cnange in Accounts keceivabie Change in Merchandise Inventory Change in Accounts Payable Net Cash Provided (Used) by Operating Activities Cash flow from Investing Activities Sale of Land Net Cash Provided (Used) by Investing Activities Cash Fow from Financing Activities Payment of Notes Payable Payment of Cash Dividend Net Cash Provided (Used) by Financing Activities Net increase (decrease) in cash Cash at the Beginning of the Year Cash at the End of the Year