Prepare a statement of cash flows for Sarasota Inc. using the direct method..

Condensed financial data of Sarasota Inc. follow. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} Sarasota Inc. \\ Comparative Balance Sheets \\ December 31 \end{tabular}} \\ \hline Assets & 2025 & 2024 \\ \hline Cash & $185,840 & $111,320 \\ \hline Accounts receivable & 201,940 & 87,400 \\ \hline Inventory & 258,750 & 236,555 \\ \hline Prepaid expenses & 65,320 & 59,800 \\ \hline Long-term investments & 317,400 & 250,700 \\ \hline Plant assets & 655,500 & 557,750 \\ \hline Accumulated depreciation & (115,000) & (119,600) \\ \hline Total & $1,569,750 & $1,183,925 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Stockholders' Equity } \\ \hline Accounts payable & $234,600 & $154,790 \\ \hline Accrued expenses payable & 37,950 & 48,300 \\ \hline Bonds payable & 253,000 & 335,800 \\ \hline Common stock & 506,000 & 402,500 \\ \hline Retained earnings & 538,200 & 242,535 \\ \hline \end{tabular} Additional information: 1. New plant assets costing $230,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $132,250 and accumulated depreciation of $111,550 were sold for $3,450 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $59,869 was declared and paid during the year. 5. Common stock was issued at par for cash. 6. There were no significant noncash transactions. Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Sarasota Inc. using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000).)