Preparea statement of cash flows for 2025. (Show amounts that decrease cash flow with either a-sign es. 15,000 or in parenthesis e.s. (15,000). Cash Flows from Financing Activities Payment of Cash Dividends Issuance of Common Stock Retirement of Notes Payable Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Year Cash at End of Year $ Noncash Investing and Financing Activities : Land purchased through issuance of \$ of bonds Compute two cash flow ratios. (Round ratios to 2 decimal places, e.g. 0.62:1.) Current cash debt coverage ratio Cash debt coverage ratio :1 :1 eTextbook and Media List of Accounts Attempts: 0 of 5 used During 2025, the following occurred. 1. Butfalo Inc, sold part of its debt investment portfolio for $18,171. This transaction resulted in a gain of $6.571 for the firm The company classifes these irvestments as avalable-for-sale. 2. A tract of land was purchased for $17,430 cash. 3. Long term notes payable in the amount of $19,171 were retired before maturity by paying $19,171 cash. 4. An additional $23,171 in common stock was issued at par 5. Dividends of $11,371 were declared and paid to stockholders. 6. Net income for 2025 was $36,430 after allowing for depreciation of $14,171. 7. Land was purchased through the issuance of $39,430 in bonds. 8. At Deceinber 31, 2025, Cash was \$41,430, Accounts Receivable was \$46,030, and Accounts Pawable remained at $34,430