Comparative balance sheet accounts of Whispering Company are presented below. Whispering Company Comparative Balance Sheet Accounts As of December 31 2025 2024 Debit Balances Cash $70,400 $51,500 Accounts Receivable 154,300 129,500 Inventory 75,000 61,700 Debt Investments (available-for-sale) 55,300 84,900 Equipment 69,700 47,700 Buildings 145,500 145,500 Land 40,300 24,900 Totals $610,500 $545,700 Credit Balances Allowance for Doubtful Accounts $10,100 $8,000 Accumulated Depreciation-Equipment 20,800 13,900 Accumulated Depreciation-Buildings 37,100 28,000 Accounts Payable 65,500 60,500 Income Taxes Payable 12,000 9,900 Long-Term Notes Payable 62,000 70,000 Common Stock 310,000 260,000 Retained Earnings 93,000 95,400 Totals $610,500 $545,700 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 $34,800 were sold during the year. 5. There were no write-offs of uncollectible accounts during the year. Whispering's 2025 income statement is as follows. Sales revenue $947,700 Less: Cost of goods sold 594,600 Gross profit 353,100 Less: Operating expenses (includes depreciation expense and bad debt expense) 251,900 Income from operations 101,200 Other revenues and expenses Gain on sale of investments Loss on sale of equipment Income before taxes Income taxes Net income $15,000 (3,000) 12,000 113,200 45,500 $67,700 (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 eTextbook and Media Save for Later Attempts: 0 of 3 used Submit