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Statement of cash flow effects

Waterway Company Comparative Balance Sheets December 31 \begin{tabular}{lrr} \hline Assets & 2025 & 2024 \\ \hline Cash & $78,100 & $21,600 \\ Accounts receivable & 85,500 & 75,600 \\ Inventory & 181,700 & 190,900 \\ Land & 83,000 & 101,000 \end{tabular} Equipment 252,000196,000 Liabilities and Stockholders' Equity Accounts payable $34,200$47,100 Bonds payable 159,000210,000 Common stock (\$1 par) 221,000162,000 Retained earnings Total Additional information: 1. Net income for 2025 was $144,000. 2. Cash dividends of $67,500 were declared and paid. 3. Bonds payable with a carrying value of $51,000 were redeemed for $51,000 cash. 4. Common stock was issued at par for $59,000 cash. 5. Depreciation expense was $23,600. 6. Sales revenue for the year was $978,000. 7. Land was sold at cost, and equipment was purchased for cash. \begin{tabular}{|lcc} Balance Sheet Accounts & Balance & Debit \\ \hline & 12/31/24 & \\ \hline \end{tabular} Debits Statement of Cash Flow Effects Operating activities Investing activities Financing activities Totals Totals $ $