Indirect and Direct methods. Cash flow

Additional information

a$.$ Stock option expense of $$50,000$ was recognized in $2023$ b$.$ Equipment of $$210,000$ was purchased using $$100,000$ note payable and cash c$.$ Equipment with cost of $$10,000$ and book value of $$5,000$ was sold for $$9,000$ d$.$ Investments with a cost of $$10,000$ were sold for $$16,000$