Condensed financial data of Bonita Corp. for 2025 and 2024 are presented below. Magitional inrormation: During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2025 . During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either asign e.g. 15,000 or in parenthesis e.g. (15,000)