QNB$,$ Income statement for the year ended $31/12/2023$Sales$4850000$C$.$G$.$S$-2,750,000$gross income$2,100,000$Operating expenses$-1,512\mathrm{.}000$income from operating$588,000$Other gain or losses$-34,000$Interest expenses$-64,000$Tax$-65,000$net income$425,000$Comparative statement of QNB company financial positions for the year ended $31/12/2023$ASSETS$20232022$equity and liabilities$20232022$Cash$230000124000$ordinary $($$$1$ par$)690,000380,000$Accounts receivable$18900085000$premium$120000120000$Allowance account$-35000-26000$Retained earnings$472000272000$Inventories$20800060000$treasury shares$-42000-30000$Prepaid expenses$900014000$Total equity$1,240,000742,000$Land$90000140000$liabilitiesbuilding$400000400000$Non$-$ currentAcc. dep.$-$ building$-42000-22000$mortgage payable$280000400000$Equipment$386000136000$currentAcc. Dep.$-$ equip.$-56000-20000$Accounts pay$\mathrm{.}180,000170000$investment in land$200000243500$Interest payable$6320045000$patent $($net$)222000240000$tax payable$3780017500$total liabilities$561000632500$Total assets$18010001374500$equity & liabilities$1,801,0001,374,500$Additional information:$1)$ sold long term investment for $27500$$$2)$ Equipment purchased for cash$\mathrm{.}3)$ Equipment with cost $72,000$ and accumulated depreciationS $12000$ was sold for $$420004)$ Equipment, of $$250,000$ was purchased for ordinary shares$\mathrm{.}5)$ Operating expenses include depreciation and amortization$6)$ Land was sold for cash$\mathrm{.}7)$ Mortgage was redeemed at book value$\mathrm{.}8)$ Dividend are declared and paid during the yearRequired: prepare statement of cash flow use indirect method in $31/12/2023$