Samia Electronics Ltd.
Comparative Statements of Financial Position
31, December

Assets :	2022 (BDT)	2021 (BDT)
Land	73,000	1,00,000
Equipment	260,000	2,00,000
Accumulated depreciation equipment	(66,000)	(34,000)
Inventory	1,70,000	1,87,000
Accounts receivable	85,000	71,000
Cash	73,000 ━━━━	33,000 ━━━━
Total :	5,95,000 ══════	5,57,000 ═══════

Equity and liabilities :	2022 (BDT)	2021 (BDT)
Share capital-Ordinary (BDT 1 per)	2,16,000	1,74,000
Retain 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 :

(1) Net income for 2022 was BDT 103,000.
(2) Depreciation expense was BDT 32,000.
(3) Cash dividends of BDT 45,000 were declared and paid.
(4) Bonds payable amounting to BDT 50,000.
(5) Ordinary shares were issued for BDT 42,000 cash.
(6) No equipment was sold during 2020.
(7) Land was sold for its book value of BDT 27,000.

Requirement: Prepare a statement of cash flow for 2022 using indirect method.