Condensed financial data of Buffalo Corp. for $2025$ and $2024$ are prasented belaw.

Additional information:

During the year, $$100$ of common stockwas issued in evchange for land. No plant assets ware sald in $2025.$

Prapare a statament of cash flows using tha direct mathod. $($Show amounts in the imvesting and financing sections that decrease cash flow

with either a $-$ signe eg$.-15,000$ or in parenthesis e$.$g$.(15,000))$