25 The retained earnings account has a beginning balance of $326,475 and an ending balance of $357,213. Net income is $40,651. Which of the following statements is correct? $325,475 would be added when determining cash flows from operating activities O 140,651 would be added when determining cash flows from financing activities 01913 would be subtracted when determining cash flows from financing activities 30.738 would be added when determining cash flows from financing activities