The comparative balance sheet for Crow Corporation prepared at the end of its current fiscal year, December 31, 2022, is presented below:

2022 2021

ASSETS

Cash 181,000 138,000

Accounts Receivable, Net 52,000 70,000

Inventory 35,000 30,000

Long Term Investments 60,000 77,000

Patents 549,000 534,000

Total Assets 877,000 849,000

LIABILITIES & EQUITY

Accounts Payable 50,000 136,000

Salaries Payable 47,000 41,000

Bonds Payable 250,000 200,000

Common Stock 352,000 327,000

Retained Earnings 178,000 145,000

Total Liabilities and Equity 877,000 849,000

Additional Information:

1. Dividends of $13,000 were declared and paid during 2022. There were no dividends declared in 2021.
2. Long term investments with an original cost of $17,000 were sold in 2022 for a $19,000 gain. No long-term investments were purchased during the year.
3. $86,000 of bonds were issued at face value to acquire patents in 2022. No other acquisitions of patents were made during the year, nor were any other bonds issued.
4. Patents were sold for $6,000 in 2022 that originally cost $10,000.
5. No common stock was retired during 2022.

Required:

Prepare the statement of cash flows for Crow Corporation the year ended December 31, 2022, using the indirect method.