Assets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash Accounts receivable Equipment $51,300 $ 14,820 $36,480 Inc. 103,740 100,320 3,420 Inc. 44,460 25,080 19,380 Inc. Less: Accumulated depreciation-equipment 19,380 12,540 6,840 Inc. Total $180,120 $127,680 Liabilities and Stockholders' Equity. Accounts payable $22,800 $ 17,100 $5,700 Inc. Common stock 114,000 91,200 22,800 Inc. Retained earnings 43,320 19,380 23,940 Inc. Total $180,120 $127,680 Net income of $50,160 was reported, and dividends of $26,220 were paid in 2025. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2025. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).)