Dadati Warretisha Sessheravidia. (a) Question 12 of 12 Accounts payable Dividends payable Notes payable Commonshares Retained earnings Accumulated other comprehenstive income \begin{tabular}{rr} $13,680 & $58,140 \\ 17,100 & 36,480 \\ 250,800 & 381,900 \\ 302100 & 142,500 \\ 328.320 & 323,760 \\ 11.400 & 52,440 \\ \hline \end{tabular} 1. Net income for the fiscal year ended December 31,2023 , was $21,660. 2. In March 2023, a plot of land was purchased for future construction of a plant site In November 2023, a different plot of land that originally cost $98.040 was sold for proceeds of $108,300. 3. In April 2023, notes payabie amounting to $159.600 were retired through the issuance of common stares In December 2023, notes payable amounting to $28.500 were issued for cash 4. FV.OCl imvestments were purchased in July 2023 for a cost of $17.100. By December 31.2023, the fair value of Whispering Winds's portfolio of FV-OCl investments decreased to $71,820. No FV-ocl investments were sold in the year: 5. On December 31.2023. equipment with an original cost of $45,600 and accumulated depreciation to date of $13,680 was sold for proceeds of 523.940 No equipment was purchased in theyear: 6. Dividends on common stares of $36,480 and $17,100 were declared in December 2022 and December 2023 , respectively The 2022 dividend was paid in lanuary 2023 and the 2023 dividend was paid in January 2024 . Dividends paid are treated as financing activities 7. A loss on impaiment was recorded in the year to refect a decrease in the recaverable amount of goodwili. No scotwill was purchased or sold in the year. (a) Prepare a statement of cash flown using the indirect method for cash fiows from operating activities irhow amounts that decreate canh flow with either a- 4 isn es - 15,000 or in porentheilses. (15.0001 ) Dadati Warretisha Sessheravidia. (a) Question 12 of 12 Accounts payable Dividends payable Notes payable Commonshares Retained earnings Accumulated other comprehenstive income \begin{tabular}{rr} $13,680 & $58,140 \\ 17,100 & 36,480 \\ 250,800 & 381,900 \\ 302100 & 142,500 \\ 328.320 & 323,760 \\ 11.400 & 52,440 \\ \hline \end{tabular} 1. Net income for the fiscal year ended December 31,2023 , was $21,660. 2. In March 2023, a plot of land was purchased for future construction of a plant site In November 2023, a different plot of land that originally cost $98.040 was sold for proceeds of $108,300. 3. In April 2023, notes payabie amounting to $159.600 were retired through the issuance of common stares In December 2023, notes payable amounting to $28.500 were issued for cash 4. FV.OCl imvestments were purchased in July 2023 for a cost of $17.100. By December 31.2023, the fair value of Whispering Winds's portfolio of FV-OCl investments decreased to $71,820. No FV-ocl investments were sold in the year: 5. On December 31.2023. equipment with an original cost of $45,600 and accumulated depreciation to date of $13,680 was sold for proceeds of 523.940 No equipment was purchased in theyear: 6. Dividends on common stares of $36,480 and $17,100 were declared in December 2022 and December 2023 , respectively The 2022 dividend was paid in lanuary 2023 and the 2023 dividend was paid in January 2024 . Dividends paid are treated as financing activities 7. A loss on impaiment was recorded in the year to refect a decrease in the recaverable amount of goodwili. No scotwill was purchased or sold in the year. (a) Prepare a statement of cash flown using the indirect method for cash fiows from operating activities irhow amounts that decreate canh flow with either a- 4 isn es - 15,000 or in porentheilses. (15.0001 )