ICE Drilling inc.'s balance sheet information and income statement are as follows: Additional information regarding ICE Driling's activites during 2023 : 1. Loss on sale of equipment is $13,080. 2. Paid $71.880 to reduce a long-term note payable: 3. Equipment costing $113,000, with accumutated depreclation of 571,000 . is sold for cash. 4. Equipment costing $217480 is purchased by paying cash of $57,600 and signing a long term note payable for the balance. 5. Borrowed $8,400 by signing a shait-term note payable. 6. Issued 10.080 common shares for cash at $10 per share. 7. Deciared and pald cash dividends of $140,760. Required: Prepare a statement of cash liows for 2023 that reports the cash infiows and outtlows fromm operating activities accord lig to the Indirect method. (List any deduction in cosh and cash outflows as negative amounts.) Required: Prepare a statement of cash llows for 2023 that reports the cash inflows and outhows from operating activities according to the indirect method. (List ony deduction in cash ond cash outilows as negntive amounts.)