The comparative balance sheet of ABC Company shows the following balances as of December 31. Aadditional data for the year 2022 : 1. Land was sold at its original cost of $30,000 2. Dividends of $30,000 were declared and paid. 3. A new building was purchased for $90,000 cash. 4. Net income was $240,000. 5. Another building was purchased by signing a long-term note for $250,000. 6. Total operating expense was $100,000, which includes $28,000 Depreciation. 7. Paid $50,000 to redeem long-term liabilities. Required: Prepare Cash Flow Statements for ABC Company for the year ended December 31, 2022, using the indirect method