Connecticut, Inc. uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet:

Connecticut, Inc.

Comparative Balance Sheet

December $31,2025$ and $2024$

Cash

Accounts Receivable

Merchandise Inventory

Plant and Equipment

$\backslash$table$[[2025,2024,$Increase$/($Decrease$)],[$$$22,000,$$$21,000,$$$1,000$