Presented below is selected financial information for Novak Corp. for December $31,2022.$

Inventory

$ $31,500$

Cash paid to purchase equipment

$ $15,120$

Cash paid to suppliers

$131,040$

Equipment

$50,400$

Buildings

$252,000$

Service revenue

$126,000$

Common stock

$63,000$

Cash received from customers

$166,320$

Cash dividends paid

$8,820$

Cash received from issuing common stock

$27,720$

Cash at beginning of period

$11,340$

$($a$)$ Prepare the statement of cash flows for Novak Corp.. $($Show amounts that decrease cash flow either with a negative sign preceding the number e$.$g$.-15,000$ or in parentheses e$.$g$.(15,000).)$