Cash Investments Receivables Inventory Plant assets Accumulated depreciation Accounts payable Accrued liabilities Bonds payable Capital stock Retained earnings Sales Loss on sale of investments Income before tax Income tax expense Net income Cash dividends ZUZS Income retained in business $820 Additional informations : 0 2.250 1,650 1,620 Cost of goods sold Gross margin Selling and administrative expenses Income from operations Other revenues and gains 380 780 1,540 2024 2,230 $600 (610) $5,730 $4,905 210 2,150 $800 $1,250 1,200 1,230 PHAROAH CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2025 $15,310 (485) 510 990 1.440 715 $5,730 $4,905 10,410 4,900 1,255 3,645 3,565 1,450 2,115 600 $1.515 During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with eithero-simeg-15.000 or in parenthesis (15.0001)