Additional Information for 2025: 1. Land of $800,000 was obtained by issuing a note payable to the seller. 2. Buildings of $890,000 and equipment of $37,900 were purchased using cash. 3. Monthly payments during the year reduced notes payable by $9,788. 4. Issued common stock for $1,300,000. 5. Purchased 13,000 shares of treasury stock for $30 per share. 6. Sold 7,000 shares of treasury stock at $31 per share. 7. Declared and paid a cash dividend of $15,000. Prepare the statement of cash flows for the year ended December 31, 2025, cach nutflawic ond anw Harrosco in rach chnuld ho indiratod with o minus