Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (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).) Cash Flows from Operating Activities Cash Received from Customers Less Cash Payments to Suppliers CARLA INC. STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 Cash Payments for Operating Expenses Cash Payments for Interest Cash Payments for Income Taxes 100 SU