Please help me with this cash flow statement using the indirect method.

The financial statements of Ivanhoe Ltd., a private company reporting under ASPE, follow: Additional information: 1. Short-term notes receivable are loans to other companies. During the year, the company collected the balance outstanding at December 31,2023 , and made new loans in the amount of $15,400. 2. Equipment was sold during the year. This equipment cost $16,500 originally and had a carrying amount of $11,000 at the time of sale. 3. Equipment costing $11,000 was purchased in exchange for a $11,000 note payable. 4. Depreciation expense is included in operating expenses. 5. Accounts receivable are from the sale of merchandise on credit. 6. Accounts payable relate to the purchase of merchandise on credit