Sunny Technologies Inc. began operations on January 1, 2022. Its post-closing trial balance at December 31,2022 and 2023 below along with some other information. Other information regarding Sunny and its activities during 2023: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Plant assets were sold during the year. 4. Plant assets worth $98,600 were purchased during the year by paying cash of $31,400 and issuing a long-term note payable for the balance. Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31 , 2023. (List any deduction in cash and cash outflows and loss as negative amounts.)