Blue Spruce Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $23,900. Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,400. Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg