Prepare a worksheet for statement of cash flows for 2025 using the indirect method. Enter the reconciling items directly on the worksheet. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000)

Comparative balance sheets for Carla Vista Company are as follows. 1. Net income for 2025 was $136,000. 2. Cash dividends of $65,000 were declared and paid. 3. Bonds payable with a carrying value of $46,000 were redeemed for $46,000 cash. 4. Common stock was issued at par for $55,000 cash. 5. Depreciation expense was $23,700. 6. Sales revenue for the year was $978,000. 7. Land was sold at cost, and equipment was purchased for cash