Intermediate Accounting Assignment \#2 2023-1 Required: Prepare the Statement of Cash Flow using the Indirect method. Note: - Dividend paid is $940. Four simple rules to remember as you create your cash flow statement: > Transactions that show an increase in assets result in a decrease in cash flow. > Transactions that show a decrease in assets result in an increase in cash flow. > Transactions that show an increase in liabilities result in an increase in cash flow. > Transactions that show a decrease in liabilities result in a decrease in cash flow