Simply Charming Inc. had the following financial information for $2023$ and $2022.$ Prepare the operating section ONLY of the statement of cash flows using the indirect method. $($All Items will not be used to prepare the Cash Flows from Operating Activities.$)$

Simply Charming

Income Statement

For the Year Ended December $31,2023$

Revenue:

Simply Charming

Balance Sheet

December $31,2023$

Assets:

$\backslash$table$[[$Current Assets:,,$],[$Cash$,$$$,642,400,$$$,576,750$