Here the comparative statements of financial position of ABC Company :

ABC Company
Comparative Statements of Financial Position

Assets	December 2022 (Tk.)	December 2021(Tk.)
Land	73,000	100,000
Equipment	260,000	200,000
Accumulated Depreciation (Equip)	(66,000)	(34,000)
Inventory	170,000	187,000
Accounts Receivable	85,000	71,000
Cash	73,000 ━━━━	33,000 ━━━━
Total	595,000 ═══════	557,000 ═══════

Equity and Liabilities :

Share Capital-Ordinary (Tk. 1 per)	216,000	174,000
Retained Earning	194,000	136,000
Bonds Payable	150,000	200,000
Accounts payable	35,000 ━━━━	47,000 ━━━━
Total	595,000 ══════	557,000 ══════

Additional information :

(1) Net income for 2022 was Tk. 103,000.
(2) Depreciation Expenses was Tk. 32,000.
(3) Cash dividend of Tk. 45,000 were declared and paid.
( 4) Bonds payable amounting to Tk. 50,000 were redeemed for cash Tk. 50,000.
(5) Ordinary shares were issued for Tk. 42,000 cash.
(6) No equipment was sold during 2022
(7) Land was sold for its book value of Tk. 27,000.

Required : Prepare a statement of cash flows for the year 2022 using the indirect method.