Current Attempt in Progress A comparative statement of financial position for Riverbed Industries Inc. follows: RIVERBED INDUSTRIES INC. Statement of Financial Position December 31, 2023 December 31 Assets 2023 2022 Cash $21,300 $34,300 Accounts receivable 122,000 55,300 Inventory 240,000 198,000 Land 87,000 114,000 Equipment 270,000 208,000 Accumulated depreciation-equipment (70,800) (44,000) Total $669,500 $565,600 Liabilities and Shareholders' Equity Accounts payable $53,600 $59,900 Bonds payable 150,600 207,600 Common shares 233,000 176,000 Retained earnings 232,300 122,100 Total $669,500 $565,600 Additional information: 1. Net income for the fiscal year ended December 31, 2023, was $133,000. 2. Cash dividends of $22,800 were declared and paid. Dividends paid are treated as financing activities. 3. Bonds payable amounting to $57,000 were retired through the issuance of common shares. 4. Land was sold at a gain of $4,000. 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).) RIVERBED INDUSTRIES INC. Statement of Cash Flows Adjustments to reconcile net income to net cash provided by operating activities: RIVERBED INDUSTRIES INC. Statement of Cash Flows Adjustments to reconcile net income to net cash provided by operating activities: During the year, Riverbed retired $ paid for interest and income tax would be included. eTextbook and Media in bonds payable by issuing common shares. Disclosure for the amount