IMPEL Co$.2023$ and $2022$ balance sheets showed the following itemsDecember $31$Debits:CashAccounts receivableInventoryEquipmentTotal$20232022$$ $27\mathrm{.}000$$ $21,00043,00049,000113\mathrm{.}00097\mathrm{.}00096\mathrm{.}00081\mathrm{.}000$$$279,000$$$248\mathrm{.}000$Credits:Accumulated depreciation, equipmentCommon sharesRetained earningsT$$tal$ $25,000$$ $16,000135,000119,000$$$279,000135,00097\mathrm{.}000$$$248,000$Additional information about the corporation's activities during $2023$ is as follows:$($a$)$ Sales $($all on credit$)($b$)$ Cost of goods sold$$342,000($c$)$ All merchandise purchases were for cash.$$185,000($d$)$ Depreciation expense$($e$)$ Other operating expenses$($f$)$ Net income$9,000108,000302,000$$ $40,000($g$)$ Equipment was purchased for $$15,000$ cash.$($h$)$ The corporation declared and paid $$18,000$ of cash dividends during the year.$($i$)$ The only decreases in accounts receivable were customer receipts.On the following page, prepare a statement of cash flows in good form for Decer $2023$ that follows the indirect method of calculating the net cash provided $($or us operating activities.