Comnarative balance sheet accounts of Bonita Company are presented belo Land Totals \begin{tabular}{rlr} $611,10040,200 & $545,70024,700 \\ \hline \end{tabular} Credit Balances Allowance for Doubtful Accounts $10,100$7,900 Accumulated Depreciation-Equipment 20,90013,900 Accumulated Depreciation-Buildings 37,30028,200 AccountsPayable66,10060,600 IncomeTaxesPayable12,10010,000 Long-Term Notes Payable 62,00070,000 Common Stock 310,000260,000 Additional data: 1. Equipment that cost $9,900 and was 60% depreciated was sold in 2025. 2. Cash dividends were declared and paid during the year. 3. Common stock was issued in exchange for land. 4. Debt investments that cost $34,700 were sold during the year. 5. There were no write-offs of uncollectible accounts during the year. Bonita's 2025 income statement is as follows. Sales revenue Less: Cost of goods sold Gross profit Less: Operating expenses (includes depreciation expense and bad debt expense) Income from operations $952,300604,800347,500947,7009,800 Other revenues and expenses Gain on sale of investments Loss on sale of equipment Income before taxes Net income Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000).)