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Additional information 1. Netincome for 2025 was $140000. 2. Cashdividends of $70000 were declared and pald. 3. Bonds paryable with a carryling value of $51.000

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Additional information 1. Netincome for 2025 was $140000. 2. Cashdividends of $70000 were declared and pald. 3. Bonds paryable with a carryling value of $51.000 were redeemed for 551.000 cash 4. Common stock was lssued at par for 559000 cash 5. Depreciation expense was $23500. 6. Sales revenue for the year was $960000 7. Land was sold at cost, and equigment was purchased for cash Prepare s worksheet for a statement of Eahhfows for 2025 taing the indirect method Enter thereconciling iterfis directly on the Wrirktheer iohene amwinks that decreate cash flow with elther a - sign es, - 15.000 or in parenthesis es, (15,000). 3

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