A comparative balance sheet for Carla Corporation is presented as follows. Prepare a statement of cash flows for 2025 for Carla Corporation. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis eg. (15,000).) December 31 Carla Corporation Statement of Cash Flows For the Year Ended December 31, 2025 Assets 2025 2024 Cash Flows from Operating Activities Cash $72,830 $ 22,000 Accounts receivable 84,220 68,390 Net Income Adjustments reconcile net income to Inventory 182,220 191,390 Land 73,220 112,390 Equipment 262,220 202,390 Accumulated depreciation-equipment (71,220) (44,390) Total $603,490 $552,170 Liabilities and Stockholders' Equity Accounts payable $36,220 $49,390 Bonds payable 150,000 200,000 Common stock ($1 par) 214,000 164,000 > Retained earnings 203,270 138,780 > Total $603,490 $552,170 Additional information: $ 129440 $ 1. Net income for 2025 was $129,440. No gains or losses were recorded in 2025. 2. Cash dividends of $64,950 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Issued common stock to retire $ of bonds outstanding