The data below are selected account balances taken from the financial statements of the Goat Corporation:

Income Statement: 2023

Net income 98,500

Depreciation expense 23,500

Patent Amortization 7,000

Gain on sale of investments 11,000

Balance Sheet: 2023

Cash 140,350

Accounts Receivable 95,300

Inventories 165,200

Prepaid Expenses: 6,240

Accounts Payable: 43,500

Accrued Expenses Payable: 14,000

Income Taxes Payable: 7,900

Common Stock 450,000

Paid in Capital in Excess of Par-Common Stock 66,250

Dividends Payable: 14,000

Balance Sheet: 2022. ..................Increase(decrease)

Cash 95,900

Accounts Receivable 102,300

Inventories 157,900

Prepaid Expenses 5,860

Accounts Payable 46,700

Accrued Expenses Payable: 10,000

Income Taxes Payable 8,400

Common Stock 375,000

Paid in Capital in Excess of Par-Common Stock 41,250

Dividends Payable 10,000

Additional Information for 2023:

Land costing $15,000 was sold for $15,000

Mortgage note was issued for $40,000

A building costing $115,000 was constructed

Cash dividends declared were $74,670

Complete the statement of cash flows for all three sections on the following page for the year ended December 31, 2023 using the indirect method.