ented below. Additional information: During the year, $80 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 e.g. (15,000). SANDHILL COMPANY STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 (Indirect Method) \begin{tabular}{|ll|l|} \hline Cash Flows from Operating Activities & \\ \hline Net Income & & $40 \\ \hline \end{tabular} Adjustments to reconcile net income to Cash Flows from Investing Activities Purchase of Plant Assets Sale of Plant Assets Net Cash Provided by Financing Activities V Cash Flows from Financing Activities Payment of Cash Dividends Redemption of Bonds Payable Issuance of Common Stock for Plant Assets Cash Flows from Financing Activities Net Increase in Cash Cash, January 1, 2025 Cash, December 31,2025 $ Noncash Investing and Financing Activities Issuance of Common Stock for Plant Assets $