Gross margin Depreciation expense Pension expense Other expense Interest expense Gain on the sale of equipment Income tax expense Net Income Cash Accounts Receivable Inventory Equipment Accumulated Depreciation Total Accounts Payable Income Taxes Payable Interest Payable Notes Payable, long term Accrued Pension Liability Deferred Tax Liability Common Stock, no par Retained Earnings Total 72,750 28,500 38,250 4,500 (3,000) 97,500 238,500 91,500 12/31/22 24,000 75,000 124,500 127,500 (9,000) 342,000 330,000 54,000 99,000 3,000 45,000 6,000 21,000 105,000 9,000 342,000 12/31/23 54,000 70,500 126,000 123,000 (10,500) 363,000 69,000 72,000 1,500 0 3,000 27,000 120,000 70,500 363,000 Additional information: Equipment costing $73,500 was sold for $5,250. New equipment was purchased, and $15,000 of common stock was issued in partial payment for the new equipment. Required: Prepare a Statement of Cash Flows for Elliott Corporation for 2023 using the indirect method. Be sure to disclose the significant non-cash activit