The following summary tronsoctions occurred during $2024$ for Bluebonnet Bakers:

$\backslash$table$[[$Cash Received from:,$],[$Collections from customers,$400,000],[$Interest on notes receivable,$9,000],[$collection of notes receivable,$45,000],[$Sale of investments,$25,000],[$Issuance of notes payable,$130,000],[$Cash Paid for:,$190,000],[$Purchase of inventory,$8,000],[$Interest on notes payable,$71,000],[$Purchase of equipment,$76,000],[$Salaries to cmployces,$31,000],[$Payment of notes payable,$26,000],[$Dividends to sharcholders,$]]$

The balonce of cosh and cosh equivolents at the beginning of $2024$ wos $$17,000.$

Required:

Prepare the statement of cash flows assuming that Bluebonnet prepares its financial statements according to International Finoincial Reporting Standards. Where IFRS allows flexibility, use the classification used most often in IFRS financial statements.

Note: Amounts to be deducted should be Indicated with a minus sign.

$\backslash$table$[[$BLUEBONNET BAKERS$],[,$Statement of Cash Flowe$],[$For the Year Ended December $31,2024],[$Cash flows from operaling activities:$],[$Cash received from customers,$400,000,],[$Interest on notes rectivable,$9,000,],[$Collection of noles receivable,$45,000,],[$Cash paid for merchandise,$$(190,000),],[$Interes on notes payable,$(8,000),],[$Castipaid for salaries,$$,(76,000),],[$Nel cash flows from operaling activities,,$$,180,000$