Carla Company's income statement for the year ended December 31,2025 , contained the following condensed information. Carla's balance sheet contained the following comparative data at December 31 . (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. 15,000 or in parenthesis eg. (15,000)