Pronghorn Inc., a greeting card company, had the following statements prepared as of December 31, 2025.

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STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 Cash Flows from Operating Activities Cash Received from Customers Less $ 328875 Cash Payments to Suppliers Cash Payments for Operating Expenses Cash Payments for Interest Cash Payments for Income Taxes Net Cash Provided by Operating Activities Cash Flows from Investing Activities Purchase of Investments $ (148500) i (88440) \begin{tabular}{lrr} Salaries and wages payable & 8,000 & 4,000 \\ Short-term loans payable & 8,000 & 9,900 \\ Long-term loans payable & 59,700 & 68,600 \\ Common stock, \$10 par & 100,000 & 100,000 \\ Paid-in capital, common stock & 30,000 & 30,000 \\ Retained earnings & 58,800 & 36,600 \\ \hline Total liabilities and stockholders' equity & $314,100 & $294,900 \\ \hline \end{tabular} Pronghorn Inc. Income Statement For the Year Ending December 31, 2025 Sales revenue Cost of goods sold Gross profit Operating expenses Operating income Interest expense Gain on sale of equipment Income before tax Income tax expense $339,375 164,375175,000 44,975119,400 $11,500 9,6001,900359,375 7,075 Pronghorn Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Purchase of Investments (16900) Purchase of Equipment (46400) Sale of Equipment (46400) Net Cash Used by Investing Activities (55460) Cash Flows from Financing Activities Principal Payment on Short-Term Loan (1900) Principal Payment on Long-Term Loan (8900) Dividend Payments Net Cash Used by Financing Activities Net Decrease in Cash Cash, January 1, 2025 Cash, December 31, 2025 $ 6000 Additional information: 1. Dividends in the amount of $6,100 were declared and paid during 2025. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $19,800 and was 70% depreciated was sold during 2025. 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 asign es. 15,000 or in parenthesis es. (15,000)