Condensed financial data of Nash Corp. for 2025 and 2024 are presented below. Additional information: 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 a - sign e.g. 15,000 or in parenthesis e.g. (15,000). $ ^ NASH CORP. Statement of Cash Flows (Direct Method) $ $