Comparative balance sheets for Bridgeport Company are as follows. Bridgeport Company Comparative Balance Sheets December 31 Assets 2025 2024 Cash $66,100 $22,700 Accounts receivable 84,100 76,800 Inventory 180,500 190,700 Land 85,000 107,000 Equipment 258,000 194,000 Accumulated depreciation-equipment (63,700) (40,700) Total $610,000 $550,500 Liabilities and Stockholders' Equity Accounts payable $33,000 $47,000 Bonds payable 148,000 200,000 Common stock ($1 par) 225,000 170,000 Retained earnings 204,000 133,500 Total $610,000 $550,500 Additional information: 1. Net income for 2025 was $140,000. 2. Cash dividends of $69,500 were declared and paid. 3. Bonds payable with a carrying value of $52,000 were redeemed for $52,000 cash. 4. Common stock was issued at par for $55,000 cash. 5. Depreciation expense was $23,000. 6. Sales revenue for the year was $978,000. 7. Land was sold at cost, and equipment was purchased for cash. Prepare a worksheet for a statement of cash flows for 2025 using the indirect method. Enter the reconciling items directly on the worksheet. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Balance Sheet Accounts Total Total Debits $ Credits $ $ $ BRIDGEPORT COMPANY Worksheet-Statement of Cash Flows For the Year Ended December 31, 2025 Balance 12/31/24 $ Debit Reconciling Item $ $ Balance 12/31/24 $ Debit Reconciling Items $ Credit $ $ $ $ $ $ Balance 12/31/25 Statement of Cash Flow Effects Operating activities Investing activities Financing activities $ Totals $ $ $ Totals to