n addition, the following information is available from the comparative balance sheet for Marin at the end of 2025 and 2024: Prepare Marin's statement of cash flows for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000). MARIN CONSULTING CORPORATION Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income $38000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Increase in Accounts Receivable Increase in Prepaid Insurance Increase in Accounts Payable Decrease in Salaries and Wages Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase of Equipment $25600 \begin{tabular}{|r|r|} \hline 16600 \\ \hline \end{tabular} 4200 12500 \begin{tabular}{r} \hline 1400 \\ \hline \end{tabular} \begin{tabular}{r} \hline 15900 \\ \hline 53900 \\ \hline \end{tabular} Proceeds from the Sale of Investments Collection of Long-Term Loan \begin{tabular}{r} \hline 23500 \\ \hline 25000 \\ \hline \end{tabular} Net Cash Provided by Investing Activities 36000 Cash Flows from Financing Activities Redemption of Bonds Payment of Dividends Issuance of Common Stock Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period Noncash Investing and Financing Activities Purchase of Land by Issuing Bonds 38000 \begin{tabular}{|l||} \hline \hline \\ \hline \end{tabular} 20900 \begin{tabular}{r} \hline 66500 \\ \hline \end{tabular} 24700 $162200 $40100