Current Attempt in Progress A comparative statement of financial position for Marigold Industries Inc. follows: Additional information: 1. Net income for the fiscal year ended December 31,2023 , was $145,000. 2. Cash dividends of $64,000 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $53,000 were retired through the issuance of common shares. 4. Land was sold at a gain of $5,000. 5. No equipment was sold during the year. (a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)