Accounts receivable decreased $$330,000$ during the year.

Prepaid expenses increased $$160,000$ during the year.

Accounts payable to suppliers of merchandise decreased $$270,000$ during the year.

Accrued expenses payable decreased $$120,000$ during the year.

Administrative expenses include depreciation expense of $$60,000.$

Prepare the operating activities section of the statement of cash flows for the year ended December $31,2025,$ for Splish Company, using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

SPLISH COMPANY

Partial Statement of Cash Flows

For the Year Ended December $31,2025$

Cash Flows from Operating Activities

Adjustments to reconcile net income to