Riverbed Inc., a greeting card company, had the following statements prepared as of December 31, 2025. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{RiverbedInc.ComparativeBalanceSheetAsofDecember31,2025and2024} \\ \hline & 12/31/25 & 12/31/24 \\ \hline Cash & $6,100 & $6,900 \\ \hline Accounts receivable & 61,900 & 50,500 \\ \hline Short-term debt investments (available-for-sale) & 34,800 & 18,200 \\ \hline Inventory & 39,900 & 59,800 \\ \hline Prepaid rent & 4,900 & 4,000 \\ \hline Equipment & 155.500 & 131,200 \\ \hline Accumulated depreciation-equipment & (34,800) & (25,300) \\ \hline Copyrights & 45.700 & 50,200 \\ \hline Total assets & $314,000 & $295,500 \\ \hline Accounts payable & $46,200 & $39,700 \\ \hline Income taxes payable & 4,000 & 6,100 \\ \hline \end{tabular} \begin{tabular}{lrr} Salaries and wages payable & 7,900 & 4,000 \\ Short-term loans payable & 7,900 & 10,000 \\ Long-term loans payable & 59,800 & 68,600 \\ Common stock, \$10 par & 100,000 & 100,000 \\ Paid-in capital, common stock & 30,000 & 30,000 \\ Retained earnings & 58,200 & 37,100 \\ \hline Total liabilities and stockholders' equity & $314,000 & $295,500 \\ \hline \end{tabular} Riverbed Inc. Income Statement For the Year Ending December 31, 2025 \begin{tabular}{lr} Sales revenue & $335,575 \\ Cost of goods sold & 173,200 \\ \cline { 2 - 2 } Gross profit & 162,375 \\ Operating expenses & 119,100 \\ \hline Operating income & 43,275 \\ Interest expense & $11,400 \\ Gain on sale of equipment . 2,000 & 9,400 \end{tabular} Additional information: 1. Dividends in the amount of $6,000 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 $20,100 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-5ign es, 15,000 or in parenthesis e.g. (15,000). Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either as(s)es15,000 or in parenthesis eg (15,000))