Pronghorn Corporation had the following $2025$ income statement.

In $2025,$ Pronghorn had the following activity in salactad accounts.

Allowance for Doubtful Accounts

$($a$)$

Prapara Pronghorn's cash flows from oparating activitiss saction of the statamant of cash flows using the diract mathod.

PRONGHORN CORPORATION

Statement of Gesh Flows$-$Direat Method $($Partial$)$

For the Year Ended Decrmber $31,2025$