Condensed financial data of Pharoah Company for 2025 and 2024 are presented below. Pharoah Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,780 $1,130 Receivables Inventory 1,740 1,290 1,610 1,870 Plant assets 1.930 1,710 Accumulated depreciation (1,210) (1,150) Long-term investments (held-to-maturity) 1,290 1,440 $7.140 $6,290 Accounts payable $1,180 $900 Accrued liabilities 190 240 Bonds payable 1,410 1,590 Common stock 1,920 1,690 Retained earnings 2,440 1,870) $7,140 $6,290 Pharoah Company Income Statement For the Year Ended December 31, 2025 Sales revenue $6,880 Cost of goods sold 4,650 Gross margin 2,230 Selling and administrative expense 940 Income from operations 1,290 Other revenues and gains Gain on sale of investments 80. Income before tax 1,370 Income tax expense 540 Net income 830 Cash dividends 260 Income retained in business $570 Additional information: During the year, $70 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 eg.-15,000 or in parenthesis (15.000)) PHAROAH COMPANY STATEMENT OF CASH FLOWS Adjustments to reconcile net income to (Indirect Method) $ A