19.3

Prepare a statement of cash flows for Marigold Corp. for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g:-15,000 or in parenthesis e.s. (15,000).) The following are Marigold Corp. scomparative balance sheet accounts at Uecembe increase (decrease) from 2024 to 2025 . 1. On December 31,2024, Marigold acquired 25% of Myers Co's common stock for $277,300, On that date, the carrying value of Myers's assets and liabilities, which approximated their tair values, was $1,109.200. Myers reported income of $143,200 for the year ended December 31,2025, No dividend was paid on Myers's common stock during the year. 2. During 2025, Marigold loaned $355,300 to TLC Co, an unrelated company, TLC made the first semiannual principal repayment of $106,100, plus interest at 10%, on December 31, 2025 . 3. On January 2. 2025. Marigold sold equipment costing $60,400, with a carrying amount of $38,000, for $40,200 cash. 4. On December 31. 2025, Marigold entered into a capital lease for an office building. The present value of the annual rental payments is $455,900, Which equals the fair value of the building. Marigold made the first rental payment of $60,200 when due on January 2,2026. 5. Net income for 2025 was $366,800. 6. Marigold declared and paid the following cash dividends for 2025 and 2024. Accounts payable Income taxes payable Dividends payable Lease liability Commonstock, $1 par Paid-in capital in excess of par-common stock Retained earnings $1,013,700$946,000$67,700 29.900 50,000 (20,100) 80,200 99.800 (19,600) 455,900 455,900 500.000500,000 1,502,1001,502,100 2,962,300 $6,544,100 Total liabilities and stockholders' equity