Oriole Company Comparative Balance Sheets December 31 Change Additional information: 1. Operating expenses include depreciation expense of $44,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $93,500 were declared and paid in 2025 . 4. Equipment witha cost of $182,600 was purchased for cash. Equipment with a cost of $56,100 and a book value of $39,600 was soid for $37,400 cash. 5. Bonds of $55,000 were redeemed at their face value for cash. 6. Common stock ( $1 par) was issued at par for $187,000 cash. Use this information to prepare astatement of cash flows using the indirect method. (Show amounts that decrease cash flow with aither a - sien e.s. 15,000 or in parenthesis e.g. (15,000)