Given the following information for Grumpy Cat Incorporated prepare their statement of cash flows for December $31,2023$ under ASPE.$\backslash$table$[[,2023,2022],[$Cash$,375,000,250,000],[$Accounts receivable,$85,000,75,000],[$Interest receivable,$5,000,6,000],[$Inventory$,80,000,95,000],[$Prepaid Expenses,$48,000,10,000],[$Non$-$current $-$ Note,$90,000,125,000],[\backslash$table$[[$Property$,$ plant and Equipment$],[($net of depreciation$)]],325,000,330,000],[$Accounts payable,$33,000,20,000],[$Accrued liabilities,$45,000,56,000],[$Common Shares,$825,000,755,000],[$Retained Earnings,$105,000,60,000],[$Net income,$50,000,],[$Depreciation expense,$2,000,],[$Gain on sale of property,$1,500,]]$