A comparative balance sheet for Flounder Corporation is presented as follows. 1. Net income for 2025 was $127,920. No gains or losses were recorded in 2025. 2. Cash dividends of $63,490 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. (a) Prepare a statement of cash flows for 2025 for Flounder Corporation. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)