responsible for preparing the cash flow statement for the year ended December 31, 2022. You will be using the indirect method and have gathered together the following data from the accounting records: Principal payments on non-current debt $51104 Acquisition of equipment by issuing a non-current note payable $70500 Depreciation expense $72333 Proceeds from sale of investments, not including a $4953 accounting gain $48947 Increase in accounts receivable $7792 Decrease in unearned revenues $31396 Net income $146704 Cash sales $215445 Brake for Cake reports under IFRS. Calculate the net cash flows from operating activities