s Cash payments: Indigo Company Income Statement and Dividend Information For the Year Ended December 31, 2025 Sales revenue Cost of goods sold Gross margin Operating expenses Selling expenses Administrative expenses Depreciation/Amortization expense Total operating expenses Income from operations Other revenues/expenses Gain on sale of land Gain on sale of short-term investment Dividend revenue Interest expense $1,157,060 408,860748,200 $78,550 156,290 39,560 134,460274,400 7,950 3,980 2,380 (51,810) (37,500) repare a statement of cash flows for Indigo Compsny using the direct method accompanied by a reconciliation schedule. Assume the short term investments are debt securities, (3) (3) (Show amounts that decrease cash flow with either a-sign eg 15,000 or in parenthesis eg. (15,000) ). \begin{tabular}{|c|c|c|} \hline Patents & 45,390 & 49,550 \\ \hline Total assets & $915,570 & $869,925 \\ \hline Accounts payable & $21,800 & $32,080 \\ \hline Income taxes payable & 5,020 & 3,970 \\ \hline Salaries and wages payable & 4,950 & 3,000 \\ \hline Short-term notes payable & 10,060 & 10,060 \\ \hline Long-term notes payable & 60,060 & 69,370 \\ \hline Bonds payable & 397,380 & 397,380 \\ \hline Premium on bonds payable & 30,200 & 32,145 \\ \hline Common stock & 239,140 & 221,530 \\ \hline Paid-in capital in excess of par-common stock & 24,850 & 17,400 \\ \hline Retained earnings & 122,110 & 82,990 \\ \hline Total liabilities and stockholders' equity & $915,570 & $869,925 \\ \hline \end{tabular} Indigo Combanv had available at the end of 2025 the following information