Condensed financial data of Motamedi Company appears below. Motamedi Company follows ASPE. Additional information: 1. New equipment costing \\( \\$ 81,000 \\) was purchased for cash during the year. 2. Old equipment with an original cost of \\( \\$ 52,100 \\) was sold for \\( \\$ 2,500 \\) cash. 3. Bonds matured and were paid off in cash. 4. A cash dividend of \\( \\$ 19,200 \\) was declared and paid during the year. Instructions: Prepare a cash flow statement for the year ended December \\( 31, \\underline{2023} \\) using the indirect method