Prepare a statement of cash flows (indirect method) for calendar 2023

The net changes in the statement of financial position accounts of Crane Inc. for the calendar year2023 are shown below: 0 1 2 3 4 et 66785852 17 18 19 20 21 22 23 24 25 26 27 Account Cash Accounts recivable Allowance for expected credit losses for Inventory Prepaid expenses Long-term investments Land Buildings Machinery Office equipment Debit $ 63,800.00 $110,100.00 $ 10,000.00 $ 150,500.00 $ 301,000.00 $ 49,000.00 Accumulated depreciation Buildings Machinery Office equipment Accounts payable Accrued liabilities Dividends payable Bonds payable Preferred shares common shares Retained earnings $ 5,000.00 $ 91,100.00 S 32,000.00 Credit $ 31,000.00 $ 7,000.00 $ 73,000.00 $ 13,500.00 $ 13,500.00 $ 9,000.00 $ 37,000.00 $ 64,160.00 $415,140.00 $191,800.00 $ 42,600.00 $ 855,100.00 $855,100.00