Indigo 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. Common stock \begin{tabular}{rr} 214000 & 214000 \\ 334000 & 244000 \\ \hline$1438000 & $1547000 \\ \hline \end{tabular} INCOME STATEMENT For the Year Ended December 31, 2025 Sales revenue \begin{tabular}{l} $8380000 \\ 7152000 \\ \hline 1228000 \end{tabular} Selling expenses $599000 Administrative expenses Income from operations 4190000439000789000 Interest expense Income before taxes 36800071000 Income taxes Net income 96000272000 The following additional data were provided: 1. Dividends for the year 2025 were $182000. 2. During the year, equipment was sold for $241000. This equipment cost $354000 originally and had a book value of $287000 at the time of sale. The loss on sale was incorrectly charged to cost of sales. 3. All depreciation expense is in the selling expense category. The net cash provided (used) by financing activities is $(244000).$46000.$(421000).$182000