What is cash flow statement? What are the different methods of preparing cash flow statement? Describe.

Comparative statements of financial position of ABC Company are given below :

ABC Company
Comparative Statement of Financial Position

Equity and Liabilities.

Additional information :

(i) Net income for 2022 was 1,06,000.
(ii) Depreciation expense was BDT 32,000.
(iii) Cash dividend of BDT 45,000 was declared and paid.
(iv) Bonds payable amounting to BDT 50,000 was redeemed for cash BDT 50,000.
(v) Ordinary shares were issued for BDT 42,000 cash.
(vi) No equipment was sold during 2022.
(vii) Land was sold for its book value of BDT 27,000
(viii) Ordinary share (BDT 1 per share)

Required: Prepare a statement of cash flow for the year 2022 using its indirect methods.