A comparative balance sheet for Pharoah Corporation is presented as follows. Additional information: 1. Net income for 2025 was $127,880. No gains or losses were recorded in 2025. 2. Cash dividends of $63,420 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 Pharoah Corporation. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000)