The controller of Martinez Corporation has provided you with the following information: eTextbook and Media $ Save for Later Attempts: 0 of 1 used repare a statement of cash flows (for operating activities only) for the year ended December 31,2023 using the indirect method. Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.3. (15,000).) Martinez Corporation Comparative Account Information Relating to Operations For the Year Ended December 31, 2023 \begin{tabular}{lrr} \hline & \multicolumn{1}{c}{2023} & \multicolumn{1}{c}{2022} \\ \hline Accounts receivable & $52,920 & $37,800 \\ Prepaid insurance & 4,725 & 5,670 \\ Accounts payable & 55,755 & 44,415 \\ Interest payable & 567 & 1,418 \\ Income tax payable & 3,969 & 5,670 \\ Unearned revenue & 18,900 & 13,230 \end{tabular}