Sarasota House Inc, had the following condensed statement of financial position at December 31, 2022: Sarasota House follows IFRS and chooses to classify dividends paid as financing activities and interest paid as operating activities on the statement of cash flows. 1. Sarasota House sold part of its investment portfolio in bonds for $17.600, resulting in a gain of $340. 2. Dividends totalling $18.500 were paid to shareholders. 3. A parcel of land, to be used as a parking lot, was purchased for $4,900. 4. Common shares were issued for cash totalling $17,200. 5. Bonds payable of 58,600 were retired at par. 6. Equipment was purchased through the issuance of $32,000 of bonds. 7. Net income for 2023 was $51,000 atter allowing for depreciation on Sarasota House's plant assets of $14,550. The amount of interest paid during 2023 was $4.250 and the amount of income taxes paid was $20,000. 8. Both current assets (other than cash) and current liabilities remained at the same amount. (a) Prepare a statement of cash flows for 2023 using the indirect method. (Show amounts that decrease cash flow with either a negative signeg 15,000 or in porenthesises. (15,000)) Prepare a statement of cash flows for 2023 using the indirect method. (Show amounts that decrease cash flow with either a negative signeg. 15,000 or in parenthesis es. (15,000) ) Supplemental disclosures of cash flow information