Blossom Company had available at the end of $2025$ the following information.

Blossom Company

Comparative Balance Sheets

As of December $31,2025$ and $2024$

$2025$

Cash

Accounts receivable

Short$-$term investments

Inventory

Prepaid rent

Prepaid insurance

Supplies

Land

Buildings

Accumulated depreciation$-$buildings

Equipment

Accumulated depreciation$-$equipment

Patents

Total assets

$$10,030$

$20,580$

$22,130$

$41,810$

$3,020$

$2,110$

$1,000$

$125,160$

$349,890$

$(104,810)$

$524,900$

$(129,880)$

$45,200$

$$911,140$

$2024$

$$4,030$

$12,850$

$29,700$

$34,700$

$12,090$

$91$

$74$

$176,690$

$349,890$

$(87,100)$

$397,700$

$(112,640)$

$49,700$

$$867,775$

Accounts payable

Income taxes payable

Salaries and wages payable

Short$-$term notes payable

Long$-$term notes payable

Bonds payable

Premium on bonds payable

Common stock

Paid$-$in capital in excess of par$-$common stock

Retained earnings

Total liabilities and stockholders' equity

$$21,860$

$4,960$

$4,990$

$9,950$

$60,050$

$396,520$

$24,050$

$241,260$

$24,750$

$122,750$

$$911,140$

$$31,980$

$4,010$

$3,000$

$9,950$

$69,870$

$396,520$

$24,345$

$221,400$

$17,450$

$89,250$

$$867,775$Blossom Company

Income Statement and Dividend Information For the Year Ended December $31,2025$

Sales revenue

Cost of goods sold

Gross margin

$$1,165,680$

$743,390$

$422,290$

Operating expenses

Selling expenses

Administrative expenses

Depreciation$/$Amortization expense

Total operating expenses

Income from operations

Other revenues$/$expenses

Gain on sale of land

Gain on sale of short$-$term investment

Dividend revenue

Interest expense

Income before taxes

Income tax expense

Net income

Dividends to common stockholders

To retained earnings

$$79,430$

$156,850$

$39,450$

$275,730$

$146,560$

$8,040$

$3,960$

$2,410$

$(51,270)$

$(36,860)$

$109,700$

$39,390$

$-$

$70,310$

$-$

$(36,810)$

$$33,500$Prepare a statement of cash flows for Blossom Company using the direct method accompanied by a reconciliation schedule. Assume the short$-$term investments are debt securities$,$ classified as available$-$for$-$sale. $($Show amounts in the investing and financing sections that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000)-)$