Additional information:

Dividends in the amount of $$6,100$ 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 methad. $($Do nat prepare a reconciliation schedule.$)($Show amounts in the investing

and financing sections that decreese cesh flow with either a $-$ sign es$.-15,000$ or in parenthesis es $(15,0001).)$

Prepare a statement of cash flows using the direct method. $($Do not prepare a reconciliation schedule.$)($Show amounts in the investing

and financing sections that decrease cosh flow with either $a-$ sign eg$.-15,000$ or in parenthesis e$.(15,000),)$

INDIGO INC.

STATEMENT OF CASH FLOWS

For the Year Ended December $31,2025$

Cash Flows from Operathy Acthities

$