Prepare a statement of cash flows

Assets Cash Pronghorn Inc. Balance Sheets Accounts receivable Equipment Less: Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity. Accounts payable Common stock Retained earnings Total Dec. 31, 2025 $44,100 89,180 38,220 16,660 $154,840 $ 19,600 98,000 37,240 $154,840 Jan. 1, 2025 $12,740 86,240 21,560 10,780 $109,760 $ 14,700 78,400 16,660 $109,760 Inc./Dec. $31,360 Inc. 2,940 Inc. 16,660 Inc. 5,880 Inc. $4,900 Inc. 19,600 Inc. 20,580 Inc.