Pina Company's income statement for the vear ended December $31,2025,$ contained the following condensed

Informatlon.

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

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

Prepare the operating activities sectlon of the statement of cash flows using the Indirect method. $($Show omounts

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

PINA COMPANY

Partial Statement of Cash Flows

Adjustments to reconclle net income to

$