A comparative balance sheet for Sandhill Corporation is presented as follows. Additional information: 1. Net income for 2025 was $128,140. No gains or losses were recorded in 2025. 2. Cash dividends of $63,800 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Prepare a statement of cash flows for 2025 for Sandhill Corporation. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) Sandhill Corporation Statement of Cash Flows Adjustments to reconcile net income to $ $ Issued common stock to retire \$ of bonds outstanding