Portions of the financial statements for PTO Products are provided below: PTO PRODUCTS COMPANY Income Statement For the Year Ended December 31, 2025 Sales Cost of goods sold Gross margin Salaries expense Depreciation expense Amortization expense Interest expense Loss on sale of land Income before taxes Income tax expense Net Income: $200,000 68,000 132,000 $36,000 26,000 4,000 6,000 1,000 73,000 59,000 12,000 $47,000 PTO PRODUCTS COMPANY Selected Accounts from Comparative Balance Sheets Cash Accounts receivable Inventory Accounts payable Salaries payable Interest payable Income tax payable Required: December 31, 2025 and 2024 2025 2024 $29,000 $28,000 36,000 40,000 72,000 80,000 34,000 32,000 14,000 16,000 5,000 4,000 8,000 6,000 Prepare the cash flows from operating activities section of the statement of cash flows for PTO Products Company using the indirect method. PTO PRODUCTS COMPANY Cash Flows from Operating Activities Amortization expense Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities