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Additional information: 1. Operating expenses include depreciation expense of $112,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $238,000

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Additional information: 1. Operating expenses include depreciation expense of $112,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $238,000 were declared and paid in 2025 . 4. Equipment with a cost of $464,800 was purchased for cash. Equipment with a cost of $142,800 and a book value of $100,800 was sold for $95,200 cash. 5. Bonds of $140,000 were redeemed at their face value for cash. 6. Common stock ( $1 par) was issued at par for $476,000cash Use this information to prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with elther a - sign es. 15,000 or in parenthesis es. (15,000J) For the Year Ended December 31, 2025 Adjustments to reconcile net income to Net Cash Provided by Operating Activities v : Net Cash Provided by Operating Activities eTextbook and Media

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