Question 2 of 2 Additional information: 1. Dividends in the amount of \\( \\$ 5,900 \\) were declared and paid during 2025. 2. Depreciation expense and amortization expense are included in operating expenses. 3. Nounrealized 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 astatement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (Show a invosting and financing sections that decrease cash flow with either a - sign e.g. - 15,000 or in parenthes Cullumber Inc, a greeting card company, had the following statements prepared as of December 31, 2025. in educutionwitioxcom asios Question 2 of 2 Income taxes pavable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, 510 par Paid-in capital, common stock Retained earnings Totat liabilities and stockholders' equity 4,000 8.100 8,000 60,200 100,000 30,000 55.300 \\( \\$ 311,800 \\) 6,000 3.900 9,900 69,300 100,000 30,000 36,400 \\( \\$ 295,900 \\) Cullumber Inc. Income Statement For the Year Ending December 31, 2025 Sales revenue Cost of goods sold Gross proht Operating expenses Operatingincome Interest expense Gain on sale of equipment Income before tax Income tax expense Net income \\( \\$ 335,600 \\) \\( \\$ 11,400 \\) 2,100 9,300 6,200 \\( \\$ 24.800 \\) Attempts: 0 of 10 use