Condensed financial data of Windsor Company for $2025$ and $2024$ are presented below.

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 direct method. $($Do not prepare a reconciliation

schedule.$)($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$.(15,000).)$

WINDSOR COMPANY

STAIEMENT OF CASH FLOWS

$($Direct Method$)$

Cash Flows from Operati$$

Cash Flows from Operati$$ v

$

$

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