Ike Quebec Recording studios comparative balance sheets for 2022 and 2023, and additional information, are presented below. December 31, December 31, ASSETS 2023 2022 Cash $14,000 $9,000 Accounts receivable 52,000 24,000 Inventory 87,000 40,000 Equipment 125,000 100,000 Accumulated depreciation -42,000 -34,000 Prepaid expenses 4,000 2,000 Land -0- 7,000 Total Assets $240,000 $148,000 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts payable $25,000 $14,000 Interest payable 8,000 6,000 Taxes payable 37,000 11,000 Short-term note payable 37,000 32,000 Bonds payable 75,000 50,000 Common stock, $10 par 25,000 25,000 Retained earnings 33,000 10,000 Total Liabilities and Shareholders' Equity $240,000 $148,000 Additional 2023 information: Net income, $31,000 Sold land for gain of $3,000 Paid dividends of $8,000 Equipment was purchased using cash. Check for changes in accounts to confirm/identify other possible sources and uses of cash. Required: Prepare Ike Quebec's 2023 statement of cash flows using the indirect method