Crane Company Comparative Balance Sheets December 31 \begin{tabular}{|c|c|c|} \hline \multirow[b]{2}{*}{ Assets } & 2025 & 2024 \\ \hline & & \\ \hline Cash & $115,600 & $37,400 \\ \hline Accounts receivable & 149,600 & 129,200 \\ \hline Inventory & 283,900 & 321,300 \\ \hline Land & 136,000 & 170,000 \\ \hline Equipment & 442,000 & 340,000 \\ \hline Accumulated depreciation-equipment & (112,200) & (54,400) \\ \hline Total & $1,014,900 & $943,500 \\ \hline \end{tabular} Additional information: 1. Net income for 2025 was $158,100. 2. Depreciation expense was $57,800. 3. Cash dividends of $66,300 were declared and paid. 2. Depreciation expense was $57,800. 3. Cash dividends of $66,300 were declared and paid. 4. Bonds payable with a carrying value of $85,000 were redeemed for $85,000 cash. 5. Common stockwas issued at par for $71,400 cash. 6. No equipment was sold during 2025. 7. Land was sold for its book value. Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with either a - sign eg. 45,000 or in parenthesis es. (45,000))