Additional information: 1. Net income for 2025 was $127,880. No gains or losses were recorded in 2025 . 2. Cash dividends of $63,420 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. (a) Prepare a statement of cash flows for 2025 for Concord Corporation. (Show amounts that decrease cash flow with either a sign e.s. 15,000 or in parenthesis e.8. (15,000). A comparative balance sheet for Concord Corporation is presented as follows. Adjustments to reconcile net income to