very very urgent its by indirect method

Ritter Ltd.'s financial statements showed the following: 2 Balance Sheet Information December 31, 2021 2021 Cash $235,700 Accounts receivable 31,000 Merchandise inventory 61,500 Long-term investment 0 Machinery 425,000 Accumulated depreciation, machinery (290.000) 15 2do $143.600 44,000 50,000 14,000 365,000 (210.000) Difference $92,100 (13,000) 11,500 (14,000) 60,000 (80.000) 18 $463.200 $406,600 $56.600 21 Total assets Accounts payable Bonds payable Common shares Retained earnings $56,700 63,000 200,000 143,500 $39,200 0 200,000 167400 $17.500 63,000 0 (23,900) $463.200 Total liabilities and shareholders' equity $406,600 $56.600 $792,000 Income Statement For the Year Ended December 31, 2021 Sales Cost of goods sold $503,000 Other expenses 135,000 Depreciation expenses 80.000 Profit from operations Loss on sale of long-term investment Profit 718,000 $74,000 4.000 $70,000 Additional information: 1. The long-term investment was sold at a loss. 2. No machinery was sold during 2021 3. A cash dividend of $93,900 was declared and paid during the year Required: Prepare Statement of Cash Flows using the indirect method