Hi its all one question if anyone can help, thanks

Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (Show amounts in Cash Flows from Investing Activities Sale of Equipment Purchase of Equipment Purchase of Investments Net Cash Used by Investing Activities Cash Flows from Financing Activities Principal Payment on Short-Term Loan Principal Payment on Lony-Term Loan Dividend Payments Net Cash Used by Financing Activities Net Decrease in Cash Cash, January 1, 2025 Cash, Deceinber 31, 2025 Additional information: 1. Dividends in the amount of \\( \\$ 6,000 \\) were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. Nounrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of \\( \\$ 20,100 \\) and was \70 depreciated was sold during 2025