Additional data: 1. Equipment that cost $10,000 and was 60% depreciated was sold in 2025 . 2. Cash dividends were declared and paid during the year. 3. Common stock was issued in exchange for land. 4. Debt investments that cost $34,800 were sold during the year. 5. There were no write-offs of uncollectible accounts during the year. (b) Prepare a statement of cash flows 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).) Comparative balance sheet accounts of Oriole Company are presented below. Oriole's 2025 income statement is as follows. Sales revenue Less: Cost of goods sold Gross profit Less: Operating expenses (includes depreciation expense and bad debt expense) Income from operations Other revenues and expenses Gain on sale of investments Loss on sale of equipment Income before taxes Income taxes Net income $955,000601,700353,300252,500100,800 $15,000 (2,900) Your answer is correct. Compute net cash provided by operating activities under the direct method. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net cash flow from operating activities $