please prepare cashflow statemnt indirect method

Psychodelia Fixation Psychodelia Fixation Income Statement for the year ended December 31,2022 Sales Cost of goods sold Gross profit Operating expenses Operating income 492,600307,600185,000190,950116,650 Other revenue and expenses Unrealized gain (loss) on held for trading investments 14,000 Interest income (expense) Income before tax (4,510)9,490200,440155,44045,000 New equipment costing $85,000 was purchased for $25,000 and a $60,000 long term bank loan. New equipment costing $85,000 was purchased for $25,000 and a $60,000 long term bank loan. Old equipment costing $57,500 was sold resulting in a gain of $7,500. Operating expenses includes depreciation expense of $46,500. An unrealized gain on held for trading investments of $14,000 was recorded Psychodelia Fixation Statement of Cash Flow for the year ended December 31,2022