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Louisiana Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet: Louisiana

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Louisiana Company uses the indirect method to prepare its statement of cash flows. Refer to the following portion of the comparative balance sheet: Louisiana Company Comparative Balance Sheet December 31, 2025 and 2024 Common Stock Retained Earnings Treasury Stock Total Equity 2025 $32,000 2024 $2,300 Increase/(Decrease) $29,700 124,000 76,000 (14,000) (8,200) $142,000 $70,100 48,000 (5,800) $71,900 Note: 1. There were no stock retirements during the year. 2. There were no sales of treasury stock during the year. Compute the cash flow from transactions involving treasury stock.

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