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STATEMENT OF CASH FLOWS $ \begin{tabular}{|c|c|c|} \hline Equipment & 152,800 & 128,900 \\ \hline Accumulated depreciation-equipment & (34,900) & (25,100) \\ \hline Copyrights & 46,100 & 50,400 \\ \hline Total assets & $311,700 & $293,200 \\ \hline Accounts payable & $45,800 & $40,100 \\ \hline Income taxes payable & 3,900 & 6,000 \\ \hline Salaries and wages payable & 8,100 & 4,000 \\ \hline Short-term loans payable & 8,100 & 10,100 \\ \hline Long-term loans payable & 59,900 & 69,400 \\ \hline Common stock, $10 par & 100,000 & 100,000 \\ \hline Paid-in capital, common stock & 30,000 & 30,000 \\ \hline Retained earnings & 55,900 & 33,600 \\ \hline \end{tabular} Larkspur Inc. Income Statement For the Year Ending December 31, 2025 Sales revenue Cost of goods sold Gross profit Operating expenses Operating income Interest expense Gain on sale of equipment Income before tax Income tax expense Net income $339,275 164,675174,600 44,575120,100 $11,200 9,2002,000359,375 7,075 $28,300 Larkspur Inc. a greeting card company, had the following statements prepared as of December 31,2025. Additional information: 1. Dividends in the amount of $6,000 were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (Show amounts in the if and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.3. (15,000).)