Pearl Corporation's comparative balance sheets are as follows.

Pearl Corporation

Comparative Balance Sheets

December $31$

Cash

Accounts receivable

Investments

Equipment

Accumulated depreciation$-$equipment

Total

$2025$

$$11,300$

$25,300$

$20,800$

$65,500$

$(14,300)$

$$108,600$

$2024$

$$17,900$

$22,100$

$15,900$

$77,000$

$(11,000)$

$$121,900$

Accounts payable

Bonds payable

Common stock

Retained earnings

Total

$$15,100$

$10,000$

$51,000$

$32,500$

$$108,600$

$$11,500$

$35,000$

$45,500$

$29,900$

$$121,900$

$1.$

$2.$

$3.$

$4$

Additional information:

Net income was $$18,400.$ Dividends declared and paid were $$15,800.$

Equipment which cost $$11,500$ and had accumulated depreciation of $$1,400$ was sold for $$3,500.$

No noncash investing and financing activities occurred during $2025.$

Bonds were retired at their carrying value.

$($a$)$

Prepare a statement of cash flows for $2025$ using the indirect method. $($Show amounts that decrease cash flow with either a $-$Pearl Corporation's comparative balance sheets are as follows.

Additional information:

Net income was $$18,400.$ Dividends declared and paid were $$15,800.$

Equipment which cost $$11,500$ and had accumulated depreciation of $$1,400$ was sold for $$3,500.$

No noncash investing and financing activities occurred during $2025.$

Bonds were retired at their carrying value.

$($a$)$

Prepare a statement of cash flows for $2025$ using the indirect method. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$