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SANTANA INDUSTRIES Income Statement For the Year Ended December 31, 2024 Sales revenue Service revenue Total revenue Operating expenses: cost of goods sold Selling expense

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SANTANA INDUSTRIES Income Statement For the Year Ended December 31, 2024 Sales revenue Service revenue Total revenue Operating expenses: cost of goods sold Selling expense General and administrative expense Total operating expenses Operating income Interest expense Income before income taxes Income tax expense Net income ( $ in thousands) \begin{tabular}{lrr} Balance Sheet Information (\$ in thousands) & December & December \\ Assets: & 31,2024 & 31,2023 \\ Cash & & \\ Accounts receivable & 10,000 & $3,730 \\ Inventory & 5,900 & 3,900 \\ Prepaid rent & 7,400 & 4,700 \\ Equipment & 320 & 640 \\ Less: Accumulated depreciation & 17,900 & 15,400 \\ Total assets & (6,800) & (6,200) \\ \hline Liabilities and Shareholders' Equity: & $34,720 & $22,170 \\ \hline Accounts payable & & \\ Interest payable & $,800 & $2,800 \\ Deferred revenue & 270 & 0 \\ Income taxes payable & 1,140 & 770 \\ Notes payable (due 12/31/2026) & 720 & 1,140 \\ Common stock & 8,400 & 0 \\ Retained earnings & 11,700 & 11,700 \\ Total liabilities and shareholders' equity & 7,690 & 5,760 \\ \hline \end{tabular} Additional information for the 2024 fiscal year (\$ in thousands): 1. Cash dividends of $2,700 were declared and paid. Additional information for the 2024 fiscal year (\$ in thousands): 1. Cash dividends of $2,700 were declared and paid. 2. Equipment costing $7,400 was purchased with cash. 3. Equipment with a book value of $2,200 (cost of $4,900 less accumulated depreciation of $2,700 ) was sold for $2,200. 4. Depreciation of $3,300 is included in operating expenses. Required: Prepare Santana Industries' 2024 statement of cash flows, using the indirect method to present cash flows from operating activitie: Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands

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