Please focus on the last $2$ pages, that is what I need and show work pls$.$

$[[\backslash$table$[[$Wentworth Company$],[$Balance Sheets$],[$as of December $31]]],[$Assets$,2025,2024],[$Cashi$,21\mathrm{.}500,120,000],[$cceuunts recrivable,$195,000,105,000],[$Inventory$,180,000,225,000],[$Lorng$-$term irmestingents,,$60,000],[\backslash$table$[[$Tatals$]],295,5001,$simonin$],[$Liabilities an$$ silarehulvers' eluity$],[$craunts prysale,$75,000,120,000],[$Operating experises pavable,$24,000,15,000],[$Eonda parable,$70,000,100,000],[$Coemrinon stock,$125,000,125,000],[$Retained earnings,$102,500,150,000],[$Totals$,395,5000,510000]]$

Wentworth Company

Income Statement For the Year Ended December $31,2025$

$\backslash$table$[[$Sales$,,540,000],[$Coat of gaods sald:$],[$Eeginnirg irventory,$225,000,],[$Purchases$,330,200,],[$Gvods avalable for sale,$5S5,000,],[$Lesa: cnding imventory,$180,LO0,],[$Coot of gaods salt,,$375,000],[$Gress profit,,$185,000],[$Operating Experises,,$190,000],[$Incame fram cperations,,$5,000],[$ther expursas:$],[$Leas on salc of long term investment,,$17,5500],[$Net loss,,$12\mathrm{.}54001]]$

Cash Dividerds Paid $=$$$45,000$

Prepare a staterrunt of cash fluws for $2025$ in goud form using the indirect method for cash flows from operating activities.

indirect method for cash flows from operating activities.

Wentworth Company

Statement of Cash Flow$5$ For the Year Ended December $31,202$

$\backslash$table$[[,2025,2024],[$Cosh$,77,375,22,255],[,15,500,],[,$$$0,00,68,250],[$Inventory$,155,000,145,000],[,\backslash$table$[[1,500],[1,250,000$