Net income of $36,300 was reported and dividends of $12,800 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $4,800 (cost of $11,800 and accumulated depreciation of $7,000 ) was sold for $7,700. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Marigold prepares inancial statements in accordance with ASPE. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Cash Flows from Operating Activities Net Income / (Loss) $ Adjustments to reconcile net income to net cash provided by operating activities