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Marigold Inc, a greeting card comparyy that follows ASPE, had the following statements prepared as at December 31,2023: \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{l} Marizold Inc. \\ Comparative Statement of Financial Position \\ December 31 \end{tabular}} \\ \hline & 2023 & 2022 \\ \hline Cash & $50,815 & $25,160 \\ \hline Accounts reccivable & 58,000 & 51,200 \\ \hline Inventory & 40,010 & 60,140 \\ \hline Prepaid rent & 5.270 & 4,140 \\ \hline Equipment & 159,820 & 130,110 \\ \hline Accumulated depreciation-equipment & (35,270) & (25,140) \\ \hline Goodwill & 22,000 & 62,000 \\ \hline Total assets & $300,645 & $307,610 \\ \hline Accounts payable & $46,220 & $40,110 \\ \hline Income tax payable & 4,010 & 6,140 \\ \hline Salaries and wages payable & 8,160 & 4,160 \\ \hline Short-term loans payable & 8,000 & 10,200 \\ \hline Long-term loans payable & 62,000 & 81.000 \\ \hline Cornmonshares & 130,000 & 130.000 \\ \hline Retained earnings & 42,255 & 36,000 \\ \hline Total fiabilities and shareholders' equity & $300,645 & $307,610 \\ \hline \end{tabular} Additional information: Dividends on common shares in the anount of $3,400 were declared and aid during 2023. Dividends paid are treated as 1. finuncing activities. 2. Depreciation experse is included in operating expenses, as is salaries and wages expense of 571.000 3. Equipment with a cost of 542.000 that was 70\% depreciated was sold during 2023 Prepare a statement of cash flows using the indirect method. (Show ameunts that decreate cash flow with either a negative Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cosh flow with either a negative sign es. 15,000 or in parenthesis e.g. (15,000)}