Question No$.4$ For the year ended December $31,2022,$ the following information is available for the Dow Company:

Sales $$891,000$

Cost of goods sold $662,000$

Depreciation expense $16,000$

Amortization expense $3,000$

Wage expense $91,000$

Rent expense $4,000$

Loss on sale of fixed assets $2,000$

Interest expense $13,000$

Income tax expense $38,000$

Total expenses $829,000$

Net income $$62,000$

December $31,2021$ December $31,2022$

Cash $$10,000$ $$13,000$

Accounts receivable $$10,000$ $$20,000$

Inventory $$20,000$ $$14,100$

Prepaid rent $$2,000$ $$1,700$

Accounts payable $$22,000$ $$24,400$

Wages payable $$12,000$ $$11,300$

Taxes payable $$2,000$ $$3,100$

Required: Prepare the operating activities section of the statement of cash flows for the year ending December $31,2022.$ Use the indirect method.