1 Additional information: 1. Net income was $22,800. Dividends declared and paid were $19,800. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,600. (a) Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in porenthesis eg. (15,000).) A diuetmonte to roranrilo not incameto