Sandhill Corporation's comparative balance sheets are presented below. Additional information: Additional information: 1. Net income was $23,800. Dividends declared and paid were $19,400. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,700. (a) Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash sign e.g. 15,000 or in parenthesis e.g. (15,000). $ Adjustments to reconcile net income to Adjustments to reconcile netincome to A: . ; + ; ; $