Metlock Co. reported $144,600 of net income for 2025. The accountant, in preparing the statement of cash flows, noted the following items occurring during 2025 that might affect cash flows from operating activities. 1. Metlock purchased 100 shares of treasury stock at a cost of $20 per share. These shares were then resold at $25 per share. 2. Metlock sold 100 shares of IBM common at $200 per share. The acquisition cost of these shares was $150 per share. There were no unrealized gains or losses recorded on this investment in 2025. 3. Metlock revised its estimate for bad debts. Before 2025 , Metlock's bad debt expense was 1% of its receivables. In 2025 , this percentage was increased to 2%. Net accounts receivable decreased by $11,000 during 2025. 4. Metlock issued 500 shares of its $10 par common stock for a patent. The market price of the shares on the date of the transaction was $23 per share. 5. Depreciation expense is $38,300. 6. Metlock Co. holds 40% of the Nirvana Company's common stock as a long-term investment. Nirvana Company reported $25,100 of net income for 2025 . 7. Nirvana Company paid a total of $1,800 of cash dividends to all investees in 2025 . 8. Metlock declared a 10% stock dividend. One thousand shares of $10 par common stock were distributed. The market price at date of issuance was $20 per share. Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2025 net cash flow from operating activities. (Show amounts that decrease cash flow with either a-sign es, - 15,000 or in parenthesis es. (15,000)J Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2025 net cash flow from operating activities. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis eg. (15,000)