Please solve the steps so that the cash balance appears in the cash flow list at 16500 The financial reports of Al Wefaq Trading Company at the end of the year 2022 showed the following data:

Income statement for the year ending on 12/31/2022

Net sales	75600
Cost of goods sold	-42400
Gross profit	33200
Administrative and operational expenses	-12800
Income from operating activities	20400
gains from the sale of land	6000
Subtracts interest expense	-1200
net income before tax	25200
subtracts income tax	-7440
Net income after tax	17760

financial position at the end of the year 2021 and 2022

2021	2022	Statement
		Assets
9,400	16,500	cash
14,400	21,600	Receivables
26,700	22,100	Inventory
450	880	Interest paid in advance
50,950	61,080	Total current assets
21,600	13,600	Affiliate investment
68,000	74,000	lands
22,600	31,400	Machines
(6,400)	(7,900)	Consumption Complex
16,200	23,500	The net book value of the machines
156,750	172,180	Total assets
		liabilities and equity
		current liabilities
30,600	33,050	Account payables
7,550	8,730	Income tax payable
38,150	41,780	total current liabilities
		non-current liabilities
17,600	21,400	Bank loan
		equity
75,000	82,000	common stock capital
26,000	27,000	Retained earnings
101,000	109,000	Total equity
156,750	172,180	total liabilities and equity

It also showed the following information: Lands with a historical cost of 12,000 were sold for cash at 18,000 dinars Among the fixed assets are new machines that were purchased during the year 2022, with a value of 10,750 dinars. An amount of 2,750 was paid in cash, and the rest was paid through the companys assignment of part of its investments in the allied company. The depreciation expense for the current year amounted to 1500 - The value of cash dividends distributed to shareholders is 6,500 Required:

Preparing the cash flow statement by the indirect method