The comparative balance sheet for Dream Big Travel Services, Inc., for December 31, 2023 and 2022, is as follows: View the comparative balance sheet. The following information is taken from the records of Dream Big Travel Services, Inc: View the transaction data. Prepare the statement of cash flows (indirect method) for Dream Big Travel Services, Inc., for 2023. Prepare the statement one section at a time. (Use parentheses or a minus sign for numbers to be subtracted and decreases in cash.) Dream Big Travel Services, Inc. Statement of Cash Flows-Operating Activities Section (Indirect Method) Dream Big Travel Services, Inc. Comparative Balance Sheets December 31, 2023 and 2022 \begin{tabular}{|c|c|c|c|} \hline Assets & & 2023 & 2022 \\ \hline \multicolumn{4}{|l|}{ Current assets: } \\ \hline Cash & $ & 45,000$ & 16,000 \\ \hline Accounts receivable & & 75,000 & 82,000 \\ \hline Inventory & & 56,000 & 16,000 \\ \hline Prepaid insurance & & 8,000 & 17,000 \\ \hline Total current assets & $ & 184,000$ & 131,000 \\ \hline Land & $ & 104,000$ & 118,000 \\ \hline Equipment & & 79,000 & 57,000 \\ \hline Less: Accumulated depreciation & & (15,000) & (8,000) \\ \hline Total assets & $ & 352,000$ & 298,000 \\ \hline \end{tabular} Liabilities Current liabilities: \begin{tabular}{|c|c|c|c|} \hline Accounts payable & $ & 30,000S & 35,000 \\ \hline Wages payable & & 31,000 & 23,000 \\ \hline Interest payable & & 17,000 & 16,000 \\ \hline Income taxes payable & & 11,000 & 8,000 \\ \hline Total current liabilities & $ & 89,000$ & 82,000 \\ \hline Notes payable (long-term) & & 103,000 & 93,000 \\ \hline Total liabilities & $ & 192,000S & 175,00 \\ \hline \end{tabular} Stockholders' equity \begin{tabular}{llr} Common stock & $125,000 & $122,000 \\ Retained earnings & 35,000 & 1,000 \\ \cline { 2 - 2 } & $160,000 & $123,000 \\ \hline \end{tabular} Stockholders' equity \begin{tabular}{|c|c|c|c|c|} \hline Common stock & $ & 125,000 & & 122,000 \\ \hline Retained earnings & & 35,000 & & 1,000 \\ \hline Total stockholders' equity & $ & 160,000 & & 123,00 \\ \hline Total liabilities and equity & $ & 352,000 & $ & 298,00 \\ \hline \end{tabular} Transactions a. Land was sold for $10,100. b. Equipment was purchased for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash e. Net income for 2023 was $39,000. f. Cash dividends paid during the year were $5,000