Current Attempt in Progress Condensed financial data of Larkspur Company for 2025 and 2024 are presented below. Larkspur Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,760 $1,180 Receivables Inventory Plant assets 1,750 1,290 1,620 1,890 1,930 1,690 Accumulated depreciation (1,280) (1,160) Long-term investments (held-to-maturity) 1,290 1,440 $7,070 $6,330 Long-term investments (held-to-maturity) 1,290 1,440 $7,070 $6,330 Accounts payable $1,180 $920 Accrued liabilities 200 260 Bonds payable 1,370 1,550 Common stock 1,930 1,670 Retained earnings 2,390 1,930 $7,070 $6,330 Larkspur Company Income Statement For the Year Ended December 31, 2025 Sales revenue $6,800 Sales revenue $6,800 Cost of goods sold 4,700 Gross margin 2,100 Selling and administrative expense 910 Income from operations 1,190 Other revenues and gains Gain on sale of investments 80 Income before tax 1,270 Income tax expense 550 Net income 720 Cash dividends 260 Income retained in business $460 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 indirect method. (Show amounts that decrease cash flow with either a-sign e.g. -15,000 or in parenthesis eg. (15,000)) LARKSPUR COMPANY STATEMENT OF CASH FLOWS (Indirect Method) Adjustments to reconcile net income to SUPI