Below is the comparative balance sheet for Teal Corporation.Dec. $31,2025$Dec. $31,2024$CashShort$-$term investments$$16,50025,000$$$21,00019,200$Accounts receivable$42,90044,800$Allowance for doubtful accountsPrepaid expenses$(1,800)4,300(1,900)2,500$Inventory$80,90065,000$Land$49,80049,800$Buildings$125,70073,100$Accumulated depreciation$-$buildings$(30,000)(22,900)$Equipment$52,80045,500$Accumulated depreciation$-$equipment$(19,000)(15,400)$Delivery equipment$39,00039,000$Accumulated depreciation$-$ delivery equipment$(22,000)(20,400)$Patents$15,000-0-$$$379,100$$$299,300$Accounts payable$$25,800$$$16,100$Short$-$term notes payable $($trade$)4,0006,000$Accrued payables$3,0004,700$Mortgage payable$73,40053,100$Bonds payable$49,80062,100$Common stock$140,800101,000$Paid$-$in capital in excess of par$10,1004,100$Retained earnings$72,20052,200$$$379,100$$$299,300$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 Fl

ows Effects except for totals.$)$

THere is a second part which is the cash flow statement effects