On $31$ Dec $2022,$ ABC Co$.$ Ltd$.\text{'}$s shareholders contributed $$500,000$ in equity funding to start

the company.

In $2023,$ the following activities took place:

On $1$ Jan $2023,$ ABC borrowed $$1$m from a bank at a $2\%$ interest rate. The loan matures five

years later.

On $1$ Jan $2023,$ ABC bought a machine for $$300,000,$ all paid in cash. The machine's useful

life is ten years. The salvage value is $$0($assume $$0$ unless otherwise stated$).$

On $1$ Jan $2023,$ ABC bought inventory worth $$600,000,$ out of which $$520,000$ has already

been paid in cash to the suppliers.

The company recorded a sales revenue of $$710,000$ for the $$480,000$ worth of inventory that

was sold. Assume no other expenses. As of $31$ Dec $2023,$ ABC Co$.$ has collected $$500,000$ in

cash from its customers for the goods sold.

Interest is all paid in cash $($items assumed received$/$paid in cash unless otherwise stated$).$

Taxes are all paid in cash. Tax rate is $30\%.$

On $20$ December $2023,$ ABC paid $$26,000$ in dividends to the company's shareholders.

For the financial year $2023,$ i$.$e$.,$ from $1$ January $2023$ till $31$ Dec $2023$:

a$.$ Calculate the cash flow from operations based on the indirect method that includes the net

income.

b$.$ What is the cash flow from financing activities?

c$.$ What is the cash flow from investing activities?

Statement of cash flows for $2023$ using the indirect method for cash flows from operating activities. thank you