Net income of $51,040 was reported, and dividends of $26,680 were paid in 2025 . New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2025. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000). Blue Inc. Statement of Cash Flows For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Depreciation Expense Increase in Accounts Receivable Increase in Accounts Payable Cash Flows from Operating Activities Cash Flows from Investing Activities Purchase of Equipment Cash Flows from Investing Activities Purchase of Equipment Net Cash Provided by Financing Activities Cash at Beginning of Year Cash at End of Year $