Condensed financial data of Riverbed Company for 2025 and 2024 are presented below. Riverbed 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 Riverbed 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 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 e.g. (15,000).) RIVERBED COMPANY STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 Cash Flows from Operating Activities (Indirect Method) Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities: Gain on Sale of Investments 80 830 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities Gain on Sale of Investments Depreciation Expense Decrease in Inventory 80 50 50 260 Increase in Accounts Receivable 480 Increase in Accounts Payable 310 Decrease in Accrued Liabilities Cash Flows from Operating Activities Net Cash Provided by Investing Activities. 40 20 20 850 830 Cash Flows from Operating Activities Net Cash Provided by Investing Activities Sale of Investments Purchase of Plant Assets Cash Flows from Investing Activities Net Cash Provided by Financing Activities Payment of Cash Dividends Redemption of Bonds Payable 190 170 260 190 Issuance of Common Stock for Plant Assets 170 Cash Flows from Financing Activities 20 850 20 280 Payment of Cash Dividends 260 Redemption of Bonds Payable 190 Issuance of Common Stock for Plant Assets 170 Cash Flows from Financing Activities Net Increase in Cash Cash. December 31.2025 Cash. January 1.2025 Cash. December 31.2025 Net Income 5 280