Required: Use the Western Environmental Inc. information given below to prepare a statement of cash flows for the year ended June 30, 2023, using the indirect method. (List any deduction in cash and cash outflows as negative amounts.) a. A note is retired at carrying value. b. The only changes affecting retained earnings during 2023 are profit and cash dividends paid. c. New equipment is acquired during 2023 for $64,220. d. The profit on sale of equipment costing $52,220 during 2023 is $400. e. Prepaid expenses and wages expense affect other expenses on the income statement. f. All sales and purchases of merchandise were on credit