P$23\mathrm{.}4($LO $2,3,4)($SCF$-$Indirect Method$)$ Michaels Ltd$.$ had available at the end of $2022$ the following information.

$\backslash$table$[[\backslash$table$[[$Michaels Ltd$.],[$Comparative Statements of Financial Position$],[$As of December $31,2022$ and $2021]]],[,2022,2021],[$Land$,125,000,175,000$