Condensed financial data of Carla Vista Limited for 2023 and 2022 are presented below Common shares Retained earnings 2,550 2,095 1,900 $8,2452,095 Carla Vista Limited Income Statement For the Year Ended December 31, 2023 Sales revenue $7,300 Cost of goods sold 4.900 Grossmargin 2,400 Selling and administrative expense Income from operations 1.2701.130 Other revenues and gains 80 Gain on sale of FV-NI investments Additional information: During the year, $120 of common shares was issued in exchange for property, plant, and equiprnent. There were no ales of property, plant, and equipment in 2023. Dividends of 5620 were declared and paid during 2023 . Prepare a staternent of cash flows using the indirect method, (Show amounts that decrease cash flew with either a - gign es -15.000 or in parenthesires (15,000)) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with elther a-sign est-15,000 or in varenthesises. (15,0001)