1 of 6 Other revenues and gains Gain on sale of investments Income before tax Income tax expense Net income < Cash dividends Income retained in business Additional information: 80 1,350 540 810 260 $550 During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e. parenthesis e.g. (15,000).) SARASOTA COMPANY STATEMENT OF CASH FLOWS