Assume Harmonds Salon, Inc., had the following comparative statement of financial position at the end of 2025, its second year of operations. View the comparative statement of financial position, View the additional information. Requirement Prepare the statement of cash flows for Harmonds Salon, Inc., for the year ending December 31, 2025, using the indirect method. Comparative Statement of Financial Position Additional information The following additional information applies to 2025: - Common shares was issued at par value. - No dividends were declared or paid during the year. - No equipment was sold during the year, and all purchases of equipment were for cash