Comparative statements of financial position of ABC Company are given below :

ABC Company
Comparative Statement of Financial Position

Assets	Dec 2022	Dec 2021
Land	73,000	1,00,000
Equipment	2,60,000	2,00,000
Accumulated depreciation (equipment)	(66,000)	(34,000)
Inventory	1,70,000	1,87,000
Account receivable	85,000	71,000
Cash	73,000 ━━━━	33,000 ━━━━
Total	5,95,000 ═══════	5,57,000 ═══════

Equity and Liabilities.

Share capital ordinary	2,16,000	1,74,000
Retained earnings	1,94,000	1,36,000
Bonds payable	1,50,000	2,00,000
Accounts payable	35,000 ━━━━	47,000 ━━━━
Total	5,95,000 ═══════	5,57,000 ═══════

Additional information :

(i) Net income for 2022 was 1,06,000.
(ii) Depreciation expense was BDT 32,000.
(iii) Cash dividend of BDT 45,000 was declared and paid.
(iv) Bonds payable amounting to BDT 50,000 was redeemed for cash BDT 50,000.
(v) Ordinary shares were issued for BDT 42,000 cash.
(vi) No equipment was sold during 2022.
(vii) Land was sold for its book value of BDT 27,000
(viii) Ordinary share (BDT 1 per share)

Required: Prepare a statement of cash flow for the year 2022 using its indirect methods.