Prepare a Statement of Cash Flows for the year ended December 31, 2023, for Stiner Company, using the indirect method. STINER COMPANY 12/31/23 12/31/22 Assets Cash $55,000 $30,000 Accounts Receivable 58,000 40,000 Inventory 110,000 90,000 Land -0- 60,000 Equipment 145,000 131,000 Accumulated Depreciation-Equipment (95.000) (81.000) Total Assets $273,000 $270,000 Liabilities and Stockholders' Equity Accounts Payable $12,000 $15,000 Bonds Payable 10,000 25,000 Common Stock 180,000 170,000 Retained Earnings 71.000 60,000 Total Liabilities and Stockholders' Equity $273.000 $270.000