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Create a statement of Cash Flows using the Indirect Method: Comparative Balance Sheets December 3 1 Additional information: Net income was $ 2 3 ,

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Create a statement of Cash Flows using the Indirect Method:
Comparative Balance Sheets
December 31
Additional information:
Net income was $23,800. Dividends declared and paid were $19,400.
No noncash investing and financing activities occurred during 2025.
The land was sold for cash of $4,700.
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