Shayan Corporation's comparative balance sheets are presented below :

Shayan Corporation
Comparative Balance Sheet as on December, 31

	2024 (Tk.)	2023 (Tk.)
Cash	28,200	17,700
Accounts Receivable	24,200	22,300
Investments	23,000	16,000
Equipments	60,000	70,000
Accumulated depreciation (Equip)	(14,000) ━━━━	(10,000) ━━━━
Total	1,21,400 ═════	1,16,000 ═════

Accounts payable	19,600	11,100
Bonds payable	10,000	30,000
Common stock	60,000	45,000
Retained earnings	31,800 ━━━━	29,900 ━━━━
Total	1,21,400 ═════	1,16,000 ═════

Additional information :

(i) Net income was Tk. 28,300. Dividends declared and paid were Tk. 26,400.
(ii) Equipment which cost Tk. 10,000 and had accumulated depreciation of Tk. 1,200 was sold for Tk. 4,300.
(iii) All other changes in non current account balances had direct effect on cash flows except the change in accumulated depreciation.

Instruction : Prepare a statement of cash flows for the year 2024 using the Indirect Method.