The following comparative balance sheets at the end of 2023 and 2022 are available for Card Stop Inc.: Card Stop Inc. Balance Sheets December 31, 2023 & 2022 ASSETS: Cash Accounts receivable Inventory Plant and equipment Accumulated depreciation Total Assets LIABILITIES & SHAREHOLDERS' EQUITY: 2023 2022 215,000 220,000 365,000 350,000 430,000 440,000 1,000,000 995,000 (160,000) (135,000) 1,850,000 1,870,000 Accounts payable 257,000 240,000 Other current liabilities 115,000 120,000 Long-term notes payable 705,000 750,000 Common shares 520,000 500,000 Retained earnings 253,000 260,000 Total liabilities & shareholders' equity 1,850,000 1,870,000 1,850,000 1,870,000 Total Assets LIABILITIES & SHAREHOLDERS' EQUITY: Accounts payable 257,000 240,000 Other current liabilities 115,000 120,000 Long-term notes payable 705,000 750,000 Common shares 520,000 500,000 Retained earnings 253,000 260,000 Total liabilities & shareholders' equity 1,850,000 1,870,000 Additional information: 1. Net income for the year amounted to $33,000, and cash dividends were declared and paid during 2023. 2. Card Stop's only non-cash expense was depreciation that totaled $25,000. 3. The company purchased equipment during 2023 but did not sell any plant and equipment. 4. The company issued shares for cash during 2023. 5. The company repaid $45,000 on the long-term note payable during the year. Required: Prepare the Statement of Cash Flows for Card Stop Inc. for the year ended December 31, 2023 using the indirect method for the operating cash flows. (13 marks)