Comparative balance sheets are presented below for Winnie Corporation for the last two years at

December $31.$

Additional information:

Net income for $2023$ was $$100,000,$ cash dividends of $$70,000$ were declared and paid,

no equipment was sold, no land was purchased, but land was sold for $$65,000,$ bonds

payable amounting to $$25,000$ were retired through the issuance of common stock.

Depreciation expense for $2023$ was $$12,000.$

Required:

Prepare the Statement of Cash Flows.