Comparative balance sheet accounts of Flint Company are presented below. Additional data:

Equipment that cost $$19,000$ and was $40\%$ depreciated was sold in $2025.$

Cash dividends were declared and paid during the year.

Common stock was issued in exchange for land.

Investments that cost $$25,000$ were sold during the year.

There were no write$-$offs of uncollectible accounts during the year. Flint's $2025$ income statement is as follows. $($a$)$ Compute net cash provided by operating activities under the direct method. $($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Net cash flow from operating activities $

$($b$)$ 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 parenthesiseg. $(15,000).)$

FLINT COMPANY

Statement of Cash Flows

For the Year Ended December $31,2025$

Cash Flows from Operating Activities

$

Adjustments to reconcile net income to

$