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Lock \& Key inc began operations on January 1, 2022. Its post-closing trial balance at December 31,2022 and 2023 , 15 shown beiow along with some other information. Other information regarding Lock \& Key Inc. and its activities during 2023: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Equipment was sold for cash equal to its book value. 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 and loss as neaative amounts. Enter amounts in thousands, not in dollar.)