QNB$,$ Income statement for the year ended $31/12/2023$SalesC.G$.$Sgross incomeOperating expenses income from operatingOther gain or lossesInterest expensesTax net income$4850000-2,750,0002,100,000-1,512,000588,000-34,000-64,000-65,000425,000-$ Statement of financial position Comparative statement of QNB company financial positions for the year ended $31/12/2023$ASSETS$20232022$equity andCash$230000124000$liabilities$20232022$Accounts receivable$18900085000$ordinary $($$$1$ par$)$premium$690,000380,000$Allowance account$-35000-26000120000120000$Inventories$20800060000$Retained earnings$472000272000$Prepaid expenses$900014000$treasury shares$-42000-30000$Land$90000140000$Total equity$1,240,000742,000$building$400000400000$liabilitiesAcc. dep. $-$ building$-42000-22000$Non$-$ currentEquipment$386000136000$mortgage payable current$280000400000$Acc. Dep. $-$ equip.$-56000-20000$investment in land$200000243500$Accounts pay.Interest payable$180,000170000$patent $($net$)222000240000$tax payable$63200378004500017500$total liabilitiesTotal assets$18010001374500$equity & liabilities$5610006325001,801,0001,374,500$ Additional information $1)$ sold long term investment for $27500$$$2)$ Equipment purchased for cash$\mathrm{.}3)$ Equipment with cost $72,000$ and accumulated depreciation$$12000$ was sold for $$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 $31/12/2023$ Prepare a statement of cash flow as an intermediate accounting $2$ student, the first number is for $2022$ and the other is for $2023$ as a table