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Pronghorn lnc, had the tollowing balance sheet at December 31, 2024. During 2025 , the following occurred, 1. Pronghorn liquidated its availible-foeryale debt investment portfolio at a loss of 57,390 . 2. A tract of land was purchased for $40390 3. Aradiditional $30,000 in common stock was issued ot par. 4. Dividernds totaling \$12.390 were doclared and paid to stockholders. 5. Wet income for 2025 was $37,390 includine 514.390 in depreciatian expense. During 2025 , the follawing occurred. 1. Pronghorn liquidated its wailable for-sale debt investment portfollo at a loss of 57,390. 2. A tract of land was purchased for $40,390. 3. An additioral $30.000 in common stock was issued at par. 4. Dividends totaling $12,390 were declared and pyd to stockholders. 5. Net income tor 2025 was $37.390, including $14.390 in depreciation expense. 6. Land was purchased through the issuance of $32,390 in additional bonds. 7. At December 31,2025, Cash was $72,590, Accocints Recelvable was $44,390, and Accounts Payable was $42,390. [a) Prepare a statement of cadi flows for the year 2025 for Pronghorn, ishew amounts that decrecse cash flow with cither a - signes 15,000 or in porentheshes (15,000)