E4.16 (LO 2) (Preparation of a Statement of Cash Flows) A comparative balance sheet for Shab- bona Corporation is presented as follows. Assets Cash Accounts receivable. Inventory Land Equipment: Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Bonds payable Common stock ($1 par) Retained earnings Total December 31 2025 2024 $ 73,000 82,000 $ 22,000 66,000 180,000 189,000 71,000 110,000 260,000 200,000 (69,000) (42,000) $597,000 $545,000 $ 34,000 $ 47,000 150,000 200,000 214,000 164,000 199,000 134,000 $ 597,000 $545,000 Additional information: 1. Net income for 2025 was $125,000. No gains or losses were recorded in 2020. 2. Cash dividends of $60,000 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Instructions a. Prepare a statement of cash flows for 2025 for Shabbona Corporation. and free cash