Please provide a Statement of Cash flows using the indirect method Below are the financial statements:

Beaumont Organic Foods Ltd.
Income Statement
Year Ended Dec 31,
		2022			2021
Sales		6,773,924			5,700,000
Cost of Goods Sold		(3,866,350)			(3,135,000)
Gross Profit		2,907,574			2,565,000
Operating Expenses
Insurance Expense	(22,200)			(14,400)
Sales and Warehouse Salaries	(719,000)			(490,000)
Sales Bonus Expense	(180,000)
Distribution and Warehouse Expenses	(855,400)			(658,000)
Office and administrative expense	(290,000)			(150,000)
Marketing and advertising expense	(105,000)			(65,000)
Bad debts expense	(41,275)
Utilities expense	(21,000)
Depreciation expense	(175,000)			(46,700)
Loss on inventory (expense)	(38,000)
Bank service charges and overdraft fees	(120)
Rent expense				(175,000)
Total Operating Expenses		(2,446,995)			(1,599,100)
Operating Profit		460,579			965,900
Non-Operating Items
Interest expense	(191,602)			(43,724)
Gain on sale of equipment	2,000
		(189,602)			(43,724)
Profit before tax		270,977			922,176
Income tax expense		(54,195)			(138,326)
Profit		216,782			783,850
Beaumont Organic Foods Ltd.
Statement of Retained Earnings
Year ended Dec 31, 2022
	Common	Preferred	Retained
	Shares	Shares	Earnings	Total
Balance January 1, 2022	400,000	1,000,000	1,177,984	2,577,984
Profit			216,782	216,782
Repurchase of shares	(100,000)		(80,000)	(180,000)
Issuance of shares	75,000			75,000
Equity Dividends			(120,000)	(120,000)
Balance Dec 31, 2022	375,000	1,000,000	1,194,766	2,569,766
Beaumont Organic Foods Ltd.
Statement of Financial Position
as at December 31,
		2022			2021
Assets
Current Assets
Cash		-			270,200
Accounts Receivable	825,500				475,000
Less: Allowance For Doubtful Accounts	(41,275)	784,225
Prepaid insurance		14,000			8,200
Inventory		700,800			408,000
Total Current Assets		1,499,025			1,161,400
Non-Current Assets
Buildings	3,000,000			3,000,000
Less: Accumulated depreciation - buildings	(93,750)	2,906,250		(18,750)	2,981,250
Warehouse equipment	990,000			545,000
Less: Accumulated depreciation - warehouse equipment	(214,200)	775,800		(154,200)	390,800
Office and storage equipment	575,000			250,000
Less: Accumulated depreciation - Office and storage equipment	(70,000)	505,000		(75,500)	174,500
Total Non-Current Assets		4,187,050			3,546,550
Total Assets		5,686,075			4,707,950
Liabilities
Current Liabilities
Accounts Payable		313,902			310,000
Overdraft		8,663
Bank Loan from DTO		700,000
Interest Payable		55,750			40,000
Unearned revenue		5,000
Dividends Payable		120,000
Sales Bonus Payable		100,000
Income Tax Payable		44,445			27,269
Total Current Liabilities		1,347,760			377,269
Non-Current Liabilities
Bonds Payable		1,768,548			1,752,697
Total Non-Current Liabilities		1,768,548			1,752,697
Total Liabilities		3,116,309			2,129,966
Shareholders' equity
Common Shares		375,000			400,000
Preferred Shares		1,000,000			1,000,000
Retained Earnings		1,194,766			1,177,984
Total Equity		2,569,766			2,577,984
Total Liabilities and Equity		5,686,075			4,707,950