The comparative balance sheet of ABC Company shows the following balances as of December 31. Land Buildings 1,000,000 800,000 Accumulated Depreciation - Buildings (200,000) (100,000) 160,000 200,000 100,000 140,00 150,000 80,000 268,000 80,000 1,538,000 1,090,000 580,000 540,000 328,000 280,000 490,000 140,000 50,000 30.000 40,000 20,000 50,000 80,000 1,538,000 1,090,000 Supplies Account Receivable Inventory Cash Total Assets Share Capital - Ordinary Retained Earnings 2022 2021 60,000 30,000 Notes Payable - Long Term Notes Payable - Short Term Salary and Wages Payable Accounts Payable Total Liabilities and Equities 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. s. 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.