\begin{tabular}{lrr} Accounts payable & $46,100 & $39,900 \\ Income taxes payable & 4,100 & 6,000 \\ Salaries and wages payable & 8,000 & 4,000 \\ Short-term loans payable & 8,000 & 10,100 \\ Long-term loans payable & 60,400 & 69,100 \\ Common stock, \$10 par & 100,000 & 100,000 \\ Paid-in capital, common stock & 30,000 & 30,000 \\ Retained earnings & 58,000 & 36,600 \\ & $314,600 & $295,700 \\ \hline Total liabilities and stockholders' equity & & \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{SarasotaInc.IncomeStatementFortheYearEndingDecember31,2025} \\ \hline Sales revenue & & $340,650 \\ \hline Cost of goods sold & & 175,900 \\ \hline Gross profit & & 164,750 \\ \hline Operating expenses & & 121,000 \\ \hline Operating income & & 43,750 \\ \hline Interest expense & $11,500 & \\ \hline Gain on sale of equipment & 2,000 & 9,500 \\ \hline Income before tax & & 34,250 \\ \hline \end{tabular} \begin{tabular}{lrr} Accounts payable & $46,100 & $39,900 \\ Income taxes payable & 4,100 & 6,000 \\ Salaries and wages payable & 8,000 & 4,000 \\ Short-term loans payable & 8,000 & 10,100 \\ Long-term loans payable & 60,400 & 69,100 \\ Common stock, \$10 par & 100,000 & 100,000 \\ Paid-in capital, common stock & 30,000 & 30,000 \\ Retained earnings & 58,000 & 36,600 \\ & $314,600 & $295,700 \\ \hline Total liabilities and stockholders' equity & & \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{SarasotaInc.IncomeStatementFortheYearEndingDecember31,2025} \\ \hline Sales revenue & & $340,650 \\ \hline Cost of goods sold & & 175,900 \\ \hline Gross profit & & 164,750 \\ \hline Operating expenses & & 121,000 \\ \hline Operating income & & 43,750 \\ \hline Interest expense & $11,500 & \\ \hline Gain on sale of equipment & 2,000 & 9,500 \\ \hline Income before tax & & 34,250 \\ \hline \end{tabular} scember 31, 2025. Additional information: 1. Dividends in the amount of $6,000 were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,200 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows 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).) scember 31, 2025