A comparative balance sheet for Marin Corporation is presented as follows.

Additional information:

Net income for $2025$ was $$129,380.$ No gains or losses were recorded in $2025.$

Cash dividends of $$64,680$ were declared and paid.

Bonds payable amounting to $$50,000$ were retired through issuance of common stock.

$($a$)$

Prepare a statement of cash flows for $2025$ for Marin Corporation. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$

Marin Corporation

Statement of Cash Flows

Adjustments to reconcile net income to