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\fShamrock Company Income Statement Data For the Year Ended December 31, 2025 Sales revenue $319000 Gain on disposalof plant assets 8.600 3.21600 Less: Costolc goods sold $99300 Operating expenses. [excluding depreciation expense] 14.600 Depreciation expense 48,400 Income tax expense ?,2?'0 Interest expense 3.000 1?2_.53"0 Net income $ 155,030 Additional int'ormation: 1. Equipment costing $95.000was purchased for cash during the year. 2. Investments were sold at their carrying value. 3. Equipment costing $47,600was sold for 315.550. resulting in a gain of $8,600. 4. A cash dividend of 583.100 was declared and paid during the year. Prepare a worksheet for the statement o" cash ows using the indirect method. Enter the reconciling items directly on the worksheet. {Show amounts that dacrease cash flaw with aith ar a sign 2.3. 45,000 or in parenthesis 3.3. [15,0001]