Comparative statements of financial position for Pronghorn Inc. appear below: PRONGHORN INC. Comparative Statements of Financial Position Cash Accounts receivable Prepaid expenses Inventory Long-term investments Equipment Assets Dec. 31, 2024 Dec. 31, 2023 $31,600 $8,200 29,600 19,800 9,800 12,000 37,300 59,000 0 52,700 108,700 50,000 (25,200) (21,200) $191,800 $180,500 Accumulated depreciation-equipment Total assets Liabilities and Shareholders' Equity Accounts payable $18,000 $8,200 Mortgage payable 37,000 46,600 Common shares 38,400 23,800 Retained earnings 98,400 101,900 Total liabilities and shareholders' equity $191,800 $180,500 Additional information regarding fiscal 2024: 1. Net income for the year was $29,400. 2. Cash dividends of $32,900 were declared and paid during the year. 3. Long-term investments with a carrying amount of $52,700 were sold for $46,800 cash. Using the indirect method, prepare a statement of cash flows for the year ended December 31, 2024. (Show amounts that decrease cash flow with either a-sign e.g. -25,000 or in parenthesis e.g. (25,000).) PRONGHORNING