Novak Inc. had the following balance sheet at December 31, 2024. During 2025, the following occurred. 1. Novak inc. sold part of its debt investment portfolio for $19.229. This transaction resulted in a gain of $7,629 for the firm. The company classifies these investments as available-for-sale. 2. A tract of land was purchased for $18,350 cash. 2. Long-term notes payable in the amount of $20.229 were retired before maturity by paying $20,229 cash. 4. An additional $24,229 in common stock was issued at par. 5. Dividends of $12,429 were declared and paid to stockholders. 4. Net income for 2025 was $37,350 after allowing for depreciation of $15,229. 7. Land was purchased through the issuance of $40,350 in bonds. a. At December 31, 2025, Cash was $42,350. Accounts Receivable was $46,950, and Accounts Payable remained at $35,350. (a) Prepare a statement of cash flows for 2025. (Show amounts that decrease cash flow with either a-sign eg. 15,000 or in parenthesis e.3. (15,000)