The following information was extracted from the accounting records of Ocean Adventures, Inc:

a$)$ net income $-$ $$46,000$

b$)$ depreciation on equipment $-$ $$3,400$

c$)$ purchased long$-$term investments $-$ $$6,900$

d$)$ sold land for $$46,900($amount includes a loss of $$8,700)$

e$)$ payment on long$-$term note payable $-$ $$41,000$

f$)$ issued common stock for cash $-$ $$4,900$

g$)$ declared and paid cash dividend $-$ $$28,100$

Increases $($decreases$)$ in selected accounts were as follows:

Accounts receivable $(2,400)$

Interest receivable $(700)$

Inventory $8,400$

Prepaid expenses $900$

Accounts payable $2,100$

Income tax payable $(700)$

Accrued liabilities $(1,500)$

Interest payable $800$

Salaries payable $(1,700)$

Beginning cash was $$52,500.$

Prepare the statement of cash flows for Ocean Adventures for the year ended December $31,2022,$ using the indirect method and including a schedule of noncash investing and financing activities, if necessary.