Paddleboard Inc. began operations on January 1, 2022. Its post-closing trial balance at December 31, 2022 and 2023 , is shown below along with some other information. 2 Other information regarding Paddleboard Inc. and its activities during 2023: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. There were no sales of property, plant, and equipment assets during the year. 4. Investments were sold for cash at their original cost. Required: Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31, 2023. (List any deduction in cash and cash outflows as negative amounts. Enter amounts in thousands, not in dollar.)