A$.$ Prepare a statement of cash flows for $2025.($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in paranthesis e$.$g$.(15,000).)$

B$.$ Prepare an unclassified balance sheet as it would appear at December $31,2025.($List Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.$)$

C$.$ Compute two cash flow ratios. Current cah debt coverage ratio and Cash debt coverat ratio. $($Round ratios to $2$ deceimal places, e$.$g$.0\mathrm{.}62$:$1.)$