Below is the comparative balance sheet for Sarasota Corporation. Dividends in the amount of $14,800 were declared and paid in 2025 . From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The shortterm investments are considered available-for-sale debt securities and no unrealized gains or losses have occurred on these securities. (Enter amounts either in debit or in credit column in Statement of Cash Flows Effects except for totals.) Statement of Cash Flows Effects $ $ $ Totals Totals eTextbook and Media