Culver Inc., a greeting company, had the foloowinh statementd preparer ad of December $31,2025.$ Additional Information: $1.$ Dividends in the amount of $5,900$ were declared and paid during $2025.2.$ Depreciation expense and amortizarion expense are included in operatinh expenses. $3.$ No unrealized gains or losses have occurred on the investments during the year $.4.$ Equipment that had a cost of $20,100$ and was $70\%$ depreciated was sold duronh $2025.$ Prepare a statement of cash flows using the direct method $($ Do not prepare a reconciliation schedule $)$