Current Attempt in Progress Fundanoad finonrial data nf Hoadland Corn. for 2025 and 2024 are presented below. HEADLAND CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2025 Sales$15,250 \begin{tabular}{lr} Cost of goods sold & 10,420 \\ \hline Gross margin & 4.830 \\ \hline Selling and administrative expenses & 1.235 \\ \hline & 3.595 \\ Income from operations & 3.59 \end{tabular} Other revenues and gains \begin{tabular}{lr} Loss on sale of investments & 70 \\ \hline Income before tax & 3,525 \\ Income tax expense & 1,410 \\ Netincome & 2,115 \\ Cash dividends & 600 \\ \hline Income retained in business & $1,515 \\ \hline \end{tabular} Additional information: Additional information: During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Show amounts in the imvesting and financing sections thot decrease cash flow with either a-sign es. 15,000 or in parenthesis es. (15,000)J eTextbook and Medla Survefor later