Q $5$

Washington Company is preparing its statement of cash flows using the indirect method. Refer to the following portion of the comparative balance sheet:

Washington Company

Comparative Balance Sheet

December $31,2025$ and $2024$

Accounts Payable

Accrued Liabilities

Long $-$ term Notes Payable

Total Liabilities

$\backslash$table$[[2025,2024,$Increase$/($Decrease$)],[$$$9,000,$$$6,000,$$$3,000$