Nash Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

Nash's balance sheet contained the following comparative data at December $31.$

$($Accounts payable pertains to operating expenses.$)$

Prepare the operating activities section of the statement of cash flows using the indirect method. $($Show amounts that decrease cash

flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$