From the following details prepare a cash flow statement for the year ended 31, December 2023 under indirect method :
(1) Balance of cash in hand and at bank on 31 December 2023 was Tk. 26,200.
(2) Total sales for the year Tk. 18,38,000 that include credit sales Tk. 15,98,000.
(3) Cash collected during the year from credit customers Tk. 12,48,000.
(4) Cash paid to suppliers and employees Tk. 10,32,000.
(5) Income tax paid Tk. 1,34,000.
(6) 10% Preferred stock; face value Tk. 3,00,000, issued at a premium of 10%.
(7) Bonds of face value of Tk. 200,000 redeemed at par and interest paid upto the date of redemption Tk. 15,000.
(8) The book value of the equipment of Tk. 26,000 disposed of for Tk. 30,000 and new equipment costing Tk. 3,20,000 purchased.
(9) Dividend received on investments Tk. 13,800.
(10) Dividend paid for the year 2020 Tk. 80,000 and for the year 2022 Tk. 50,000.