The following information relates to Bob's Bat Store for the year ended December 31, 2023. 2023 2022 Cash 200,000 170,000 Accounts Receivable 335,000 300,000 Inventory 200,000 100,000 Total Current Assets 735,000 570,000 Land 100,000 - Building and Fixtures 300,000 200,000 Less Accumulated Depreciation (47,000) (24,000) Total Assets 1,088,000 746,000 Accounts Payable 200,000 160,000 Taxes Payable 92,000 60,000 Total Current Liabilities 292,000 220,000 Common Stock 100,000 70,000 Capital in Excess of Par 500,000 316,000 Retained Earnings 196,000 140,000 Total Stockholders' Equity 796,000 526,000 Total Liabilities and Stockholders' Equity 1,088,000 746,000 2023 Sales Revenue 2,100,000 Cost of Goods Sold 1,560,000 Gross Profit 540,000 Depreciation Expense 23,000 Summary of Other Expenses 347,000 Earnings Before Taxes 170,000 Income Tax Expense 36,000 Net Income 134,000 Other information: a. The company purchased a building and fixtures with cash during the year, but none were sold. b. Dividends of $78,000 were declared and paid during the year. c. Cash proceeds from the sale of common stock during the year totaled $214,000. d. Land was purchased for $100,000 cash during the year. Required: Prepare the statement of cash flows for Bob's Bat Store for the year ended December 31, 2023 using the indirect method from operating activities for the statement of cash flows using the indirect method.