Grouper Mining Co$.$ has recently decided to go public and has hired you as an independent CPA. One statement that the enterprise is anxious to have prepared is a statement of cash flows. Financial statements for $2025$ are provided below.

$\backslash$table$[[$COMPARATIVEBALANCE SHEETS$],[,12/31/25,12/31/24],[$Cash$,,$$$410000,,$$$192000$