Below is the comparative balance sheet for Sarasota Corporation. Dividendt in the amount of 515.000 were declared and pad in 2025 From this informution prepare a woriaheet tor a satement of cash fovz Max cenonabi astumptiont a appropriate the thort: Accounts payable Credits $16,200 Notes payable 6,000 Accrued payables 4,600 Allowance for doubtful accounts Accumulated depreciation-building 22,700 Accumulated depreciation-equlpment 15,700 Accumulated depreciation-delivery equipment 20,400 Mortgage payable 54,000 Bonds payable 62.900 Common stock 101.400 Paid-in capital in excess of par 4,00051,6005361,400 Cash Short-term investments Accounts receivable Allowance for doubtful accounts Prepaid expenses Inventory Land Buildings Accumulated depreciation-bulidings Equipment \begin{tabular}{rrr} Dec31,2025 & & Dec31,2024 \\ \cline { 1 - 1 } & & $21,200 \\ 24,900 & 18,900 \\ 43,000 & 45,500 \\ (1,800) & & (1,900) \\ 4,100 & 2,500 \\ 81,700 & 64,900 \\ 49,800 & 49,800 \\ 124,700 & 73,300 \\ (30,100) & (22,700) \\ 53,300 & 46,300 \end{tabular} Accumulated depreciation-equipment Delivery equipment (18,500)39,000(15,700)39,000 Accumulated depreciation-delivery equipment (21.900)(20,400) Patents $379,30014,900$300,7000 Accounts payable Short-term notes payable (trade) Accrued payables Mortgage payable Bends payable Common stock Paid-in capital in excess of par Retained earnings 5379,30074,500530070051,600 Dividends in the amount of $15,000 were declared and paid in 2025 . From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short: term 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)