B Ord using Comparative Balance Sheet and additional information. The year ended on December 31, 2025 and the indirect method wil be used. Fill in the dollar difference between the years. Next Fill in the section of the Statement of Cash Flows that line will appear in. Lastly, identify if it will be added or subtracted in that section. The sole Bretate completed 2024 ESTETO Total ifferenc Subtra (0. 12,125 Banana Vorld Comparative Balance Sheet December 31, 2025 and 2024 2025 Assets Current Assets: 2 $ 523,693 3 Short-term Investments, net 23,840 Accounts Receivable, net 2,422 5 Merchandise Inventory Office Supplies Prepaid Rent 0 8 Property, Plant and Equipment: Land 155,000 Building 610,000 Delivery Truck 12,000 2 Office Furniture and Equipment 150,000 Accumulated Depreciation - PP&E (35,180) 24 Total Assets 1442190 Additional Information: SELETTE 1. The Income Statement for 2025 included the following items (0.1, 3. Net Income $ 417,000 b. Depreciation Expense 34,330 c. Amortisation on Bonds Payable 254 2. There were no disposals of property, plant and equipment during the year. All acquisition of PP&E were for cash except for the land, which wacquired by issuing preferred stock. 3. The company issued bonds payable. Face Value of Bonds: 210,000 Cash received for Bonds: 208.476 4. The company distributed 4,000 shares of common stock in a stock dividend when the market value w $4.50 per share. Other dividends paid in ash: $ 15000 5. The common stock except for the stock dividend, was issued for cash. 6. The cash receipt from the Note: Payable in 2025 is considered a financing activity because it does not relate to operations 7,600 0 165 2.000 85,000 35,000 12,000 0 (850) 156 040 $ Liabilities Current Liabilities: Accounts Payable Utilities Payable Telephone Payable 21 Wage: Payable 32 Note: Payable 33 Interest Payable Uncarned Revenue Long-term Liabilities: Notes Payable 37 Mortgage Payable Bonds Payable Discount on Bonds Payable 5,195 745 700 4,250 15,000 350 500 3,050 295 325 1,250 0 50 350 7,200 7,200 405,000 210,000 (1.270) 0 0 Balance Sheet and Info Statement of Cash Flows 29 $ Liabilities Current Lisbilities: Accounts Payable Utilities Payable Telephone Payable Wages Payable Notes Payable Interest Payable Unerhed Revenue long-term Liabilities Notes Payable Mortgage Payable Bonds Payable Discount on Bonde Payable Total Liabilities 31 5,185 745 100 4,250 15.000 350 500 3,050 295 325 1,250 0 50 350 7,200 7,200 405,000 210,000 (1.270) $ 647,670 $ 12,520 42 ockholders' Equ 23 Paid-In Capital: Preferred Stock 45 Paid-In-Capital in Excess of Par-Preferred Common Stock 47 Paid-In-Capital in Excess of Par-Common Petained Earnings Total Stockholders' Equity 50 Total Liabilities and Stockholder-Equitus 51 136,000 60,000 10,000 126,000 150.000 388,520 734,520 431442130 4,520 140,520 153 040 Requirement Prepare the statement of cash flows for the year ended December 31, 2025, using the indirect method. The cells that are grey are to be completed. Adjustments to Reconcile Net Income to Net Cash 3 1 7 3 Balance Sheet and Info Statement of Cash Flows