Can you help me with the missing answer, thank you

As at December 31 \begin{tabular}{|l|r|c|} \hline & 2023 & 2022 \\ \hline Assets & & \\ \hline Current Assets & & \\ \hline Cash & $148,775 & $79,900 \\ \hline Accounts Receivable & $42,400 & $26,000 \\ \hline Merchandise Inventory & $79,900 & $45,600 \\ \hline Total Current Assets & $271,075 & $151,500 \\ \hline Land & $99,000 & $109,000 \\ \hline Equipment & $105,000 & $139,000 \\ \hline Less: Accumulated Depreciation & $55,000 & $69,000 \\ \hline Total Assets & $420,075 & $330,500 \\ \hline \hline Liabilities and Equity & & \\ \hline Liabilities & & \\ \hline Current Liabilities & $78,700 & $64,700 \\ \hline Accounts Payable & $154,575 & $96,300 \\ \hline Taxes Payable & $233,275 & $161,000 \\ \hline Total Current Liabilities & $120,000 & $88,900 \\ \hline Bonds Payable & $129,800 & $80,600 \\ \hline Total Liabilities & $169,500 \\ \hline Shareholders' Equity & & \\ \hline Common Shares & $68,500 \\ \hline Retained Earnings & $20,400 \\ \hline \hline Total Shareholders' Equity & & \\ \hline \end{tabular} Notes: The company paid cash dividends during 2023. The company did not make a bonds payable payment during 2023. The company did not purchase any equipment during 2023. Prepare the statement of cash flows for December 31, 2023 using the indirect method. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a decrease in cash