During 2025 , the following occurred. 1. Blue liquidated its available-for-sale debt investment portfolio at a loss of $8,380. 2. A tract of land was purchased for $41,380. 3. An additional $30,000 in common stock was issued at par. 4. Dividends totaling $13,380 were declared and paid to stockholders. 5. Net income for 2025 was $38,380, including $15,380 in depreciation expense. 6. Land was purchased through the issuance of $33,380 in additional bonds. 7. At December 31,2025 , Cash was $73,580, Accounts Receivable was $45,380, and Acc Prepare a statement of cash flows for the year 2025 for Blue. (Show amounts that decrease cash flow with either a - sign e.g. -15,0 or in parenthesis e.g. (15,000)