Additional Information for 2025: 1. Land of $900,000 was obtained by issuing a note payable to the seller. 2. Buildings of $920,000 and equipment of $43,200 were purchased using cash. 3. Monthly payments during the year reduced notes payable by $11,011. 4. Issued common stock for $1,400,000. 5. Purchased 14,000 shares of treasury stock for $35 per share. 6. Sold 8,000 shares of treasury stock at $36 per share. 7. Declared and paid a cash dividend of $16,200. Required: Prepare the statement of cash flows for the year ended December 31, 2025, using the indirect method. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.) Additional Information for 2025 : 1. Land of $900,000 was obtained by issuing a note payable to the seller. 2. Buildings of $920,000 and equipment of $43,200 were purchased using cash. 3. Monthly payments during the year reduced notes payable by $11,011. 4. Issued common stock for $1,400,000. 5. Purchased 14,000 shares of treasury stock for $35 per share. 6. Sold 8,000 shares of treasury stock at $36 per share. 7. Declared and paid a cash dividend of $16,200. Required: Prepare the statement of cash flows for the year ended December 31, 2025, using the indirect method. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.)