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Accounts payable Income taxes payable $80,60026,900$87,30021,000 Salaries and wages payable Notes payable, short-term Long-term notes payable Bonds payable Discount on bonds payable Common stock \begin{tabular}{rr} 0 & 7,900 \\ 24,900 & 24,900 \\ 49,600 & 74,800 \\ 595,800 & 595,800 \\ (28,200) & (28,500) \\ 110,000 & 99,300 \\ 249,300 & 219,300 \\ 263,200 & 200,600 \\ \hline$1,372,100 & $1,302,400 \\ \hline \end{tabular} BRAMBLE COMPANY INCOME STATEMENT AND DIVIDEND INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2025 \begin{tabular}{lr} Sales revenue & $1,552,000 \\ Cost of goods sold & 970,000 \\ \hline Gross margin & 582,000 \end{tabular} Operating expenses \begin{tabular}{lrr} Selling expenses & $161,600 & \\ Administrative expenses & 116,800 & \\ Depreciation/Amortization expense & 65,000 & \\ Total operating expenses & & 343,400 \\ \hline Income from operations & 238,600 \end{tabular} Other revenues/expenses Gain on sale of land Loss on sale of short-term investment (8,000) Dividend revenue 4,100 Interest expense Prepare a statement of cash flows for Bramble Company using the direct method accompanied by a reconciliation schedule. Assu the short-term investments are classified as available-for-sale. (Show amounts in the investing and financing sections that decrease co flow with either a-sign e.g. 15,000 or in parenthesis eg. (15,000).) (Show amounts that decrease cash flow with either a-sign es. -15,000 or in parenthesis es. (15,000) )