Retained earnings $7,1202,460$6,2501,860 Sandhill Company Income Statement For the Year Ended December 31, 2025 Sales revenue $7,020 Cost of goods sold 4.780 Gross margin 2,240 Selling and administrative expense Income from operations 1,330910 Other revenues and gains Gain on sale of investments Income before tax 1,400 Income tax expense 860540 Net income 701.400540860260 Cash dividends Condensed financial data of Sandhill Company for 2025 and 2024 are presented below. Additional information: During the year, $80 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either asigne,8. 15,000 or in parenthesis eg. (15,000) )