ACTS Cassy Corporation's balance sheet at the end of 2024 cluded the following items. he following information is available for 2025 . 1. Treasury stock was purchased at a cost of $13,200. 2. Cash dividends of $36,000 were declared and paid. 3. A long-term investment in stock was purchased for $19.200. 4. Current assets other than cash increased by $34,800. Current liabilities increased by $15,600. 5. Depreciation expense was $4,800 on the building and $10,800 on equipment. 6. Net income was $66,000. 7. Bonds payable of $60,000 were issued. 8. An addition to the building was completed at a cost of $32,400. 9. Patent amortization was $3,000. 3. A long-term investment in stock was purchased for \$19.200. 4. Current assets other than cash increased by $34,800. Current liabilities increased by $15,600. 5. Depreciation expense was $4,800 on the building and $10,800 on equipment. 6. Net income was $66,000. 7. Bonds payable of $60,000 were issued. 8. An addition to the building was completed at a cost of $32,400. 9. Patent amortization was $3,000. 10. Equipment (cost $24,000 and accumulated depreciation $9,600 ) was sold for $12,000. INSTRUCTIONS a. Prepare a balance sheet at December 31,2025. b. Prepare a statement of cash flows for 2025 . The cash balance at January 1 , 2025 , was $5,000