Additional information:

During the yea, $$80$ of common stock was issued in echange for plant assets. No plant assets were sold in $2025.$

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 cash flow with either e $-$ sign eg $-15,000$ or in parenthesis eg $(15,000).$

thoteo compant

$($Diruct Methsed$)$

Methed?

$4$

s