correct me if i am wrong anywhere, and write down if there is anything missing here.

ICE Drilling Inc's balance sheet information and income statement are as follows: Additional information regarding ICE Drilling's activities during 2023: 1. Loss on sale of equipment is $9,880. 2. Paid $68,680 to reduce a long-term note payable. 3. Equipment costing $97,000, with accumulated depreciation of $55,000, is sold for cash. 4. Equipment costing $214,280 is purchased by paying cash of $54,400 and signing a long-term note payable for the balar 5. Borrowed $8,400 by signing a short-term note payable. 6. Issued 10,080 common shares for cash at $10 per share. 7. Declared and paid cash dividends of $137,560. Required: PreDare a statement of cash flows for 2023 that reports the cash inflows and outflows from operating activities according to the