Additional information:

Net income for the year ending December $31,2025$ was $$32,000.$

Cash dividends of $$11,500$ were declared and paid during the year.

Stock investments on balance sheet that had a book value of $$15,300$ were sold for $$10,800.$

Sales for $2025$ are $$140,000.$

Prepare a statement of cash flows for the year ended December $31,2025,$ using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$