Condensed financial data of Grouper Company for 2025 and 2024 are presented below. Accrued liabilities 190230 Bonds payable 1,4301,530 Common stock 1,9301,710 Retained earnings $7,1602.410$6,2401,850 Grouper Company Income Statement For the Year Ended December 31, 2025 Sales revenue $6,840 Cost of goods sold Gross margin 2,2104,630 SellingandadministrativeexpenseIncomefromoperations9301,280 Other revenues and gains Gain on sale of investments 90 During the year, $60 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).) GROUPER COMPANY STATEMENT OF CASH FLOWS (Indirect Method) $ Adjustments to reconcile net income to $