please help me understand the steps to creating statement of cash flows using the indirect method

Condensed financial data of Scorpio Company for the years ended December 31, 2023 and December 31, 2022 follow. Additional information: New plant assets that cost $105,000 were purchased during the year. Plant assets that cost $77,500 and had accumulated amortization of $64,000 were sold at a loss. Investments were sold at book value. Bequired: Prepare a statement of cash flows using the indirect method