Sarasota Corporation's comparative balance sheets are presented below. Sarasota Corporation Comparative Balance Sheets December 31 2025 2024 Cash $16,300 $10,900 Accounts receivable 21,000 24,400 Land 20,600 26,200 Buildings 88,000 88,000 Accumulated depreciation-buildings (15.100) (11,400) Total $130,800 $138,100 Accounts payable $12,100 $31,700 Common stock 73,500 67,000 Retained earnings 45,200 39,400 Total $130,800 $138,100 Additional information: 1. Net income was $24,800. Dividends declared and paid were $19,000. 2 No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,800. Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with either a-sign eg 15.000 or in parenthesis eg (15,000) SARASOTA CORPORATION Statement of Cash Flows-Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Nat income Adjustments to reconcile net income to Net Cash Provided by Operating Activities V Depreciation Expense $ < > > > > > >