Additional information:

Dividends in the amount of $$5,900$ were declared and paid during $2025.$

Depreciation expense and amortization expense are included in operating expenses.

No unrealized gains or losses have occurred on the investments during the year.

Equipment that had a cost of $$20,100$ and was $70\%$ depreciated was sold during $2025.$

Prepare a statement of cash flows using the direct method. $($Do not prepare a reconciliation schedule.$)($Show amounts in investing and financing sections that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

BLOSSOM INC.

STATEMENT OF CASH FLOWS

For the Year Ended December $31,2025$

Cash Flows from Operating Activities

Cash Received from Customers

Less

Cash Payments for Operating Expenses