Presented here are the financial statements of Sweet Acacia Company. Assets Sweet Acacia Company Comparative Balance Sheets December 31 Cash Accounts receivable Inventory Property, plant, and equipment Accumulated depreciation Total Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable Common stock Retained earnings Total 2025 $ 42,000 24,000 33,600 72,000 (38,400) $133,200 $ 22,800 8,400 20,400 21,600 60,000 $133,200 2024 $ 24,000 16,800 24,000 93,600 (28,800) $129,600 18,000 9,600 39,600 16,800 45,600 $129,600 Sales revenue Cost of goods sold Gross profit Selling expenses Administrative expenses Income from operations Interest expense Income before income taxes Income tax expense Net income Additional data: 1. 2. Sweet Acacia Company Income Statement For the Year Ended December 31, 2025 3. 4. 5. $21,600 7,200 $290,400 210,000 80,400 28,800 51,600 3,600 48,000 9,600 $ 38,400 Depreciation expense was $21,000. Dividends declared and paid were $24,000. During the year, equipment was sold for $10,200 cash. This equipment originally cost $21,600 and had accumulated depreciation of $11,400 at the time of sale. Bonds were redeemed at their carrying value. Common stock was issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).)