The comparative Balance sheets of Rose Corporation as of December 31 are presented below :

Rose Corporation
Comparative Balance sheet
As on December, 31

Assets	2022 (Tk.)	2021 (Tk.)
Cash	71,000	45,000
Accounts Receivable	44,000	62,000
Inventory	1,51,450	1,42,000
Prepaid Expenses	15,280	21,000
Land	1,05,000	1,30,000
Equipment	2,28,000	1,55,000
Accumulated depreciation equipment	(45,000)	(35,000)
Building	2,00,000	2,00,000
Accumulated depreciation- building	(60,000) ━━━━━	(40,000) ━━━━━
Total Assets	7,09,730 ═══════	6,80,000 ═══════

Stockholders equity and liabilities

Common stock, Tk. 1 par	2,00,000	1,60,000
Retained earnings	2,02,000	1,80,000
Bonds Payable	2,60,000	3,00,000
Accounts payable	47,730 ━━━━	40,000 ━━━━
Total stockholder equity and liabilities	7,09,730 ═══════	6,80,000 ═══════

Additional Information :

(i) Operating expenses include depreciation expenses of Tk. 42,000 and charges from prepaid expenses of Tk. 5720.
(ii) Land was sold for cash at book value.
(iii) Cash dividends of Tk. 15,000 were paid.
(iv) Net Income for 2022 was Tk. 37,000.
(v) Equipment costing Tk. 22,000 with a book value of Tk. 10,000 was sold for Tk. 6,000 cash.
(vi) Bonds were converte at face value by issuing 40,000 shares of Tk. 1 par value of common stock.

Required : Prepare a statement of cash flows for the year Ended December 31, 2022; using indirect method.