Sarasotalnc.

Balance Sheets

$\backslash$table$[[,$Dec. $31,2025,$Jan. $1,2025,$Inc.$/$Dec$.],[$Assets$],[$Cash$,$$$39,600,$$$11,440,$$$28,160,$Inc.$],[$Accounts receivable,$80,080,77,440,-2,640,$Inc.$],[$Equipment$,34,320,19,360,14,960,$Inc.$],[$Less: Accumulated depreciation$-$equipment,$14,960,9,680,5,280,$Inc.$],[$Total$,$$$139,040,$$$98,560,,],[$Liabilities and Stockholders' Equity.,,,,$],[$Accounts payable,$$17,600,$$$13,200,$$$4,400,$Inc.$],[$Common stock,$88,000,70,400,17,600,$Inc.$],[$Retained earnings,$33,440,14,960,18,480,$Inc.$],[$Total$,$$$139,040,$$$98,560,,]]$

Net income of $$38,720$ was reported, and dividends of $$20,240$ were paid in $2025.$ New equipment was purchased and none was sold

Prepare a statement of cash flows for the year $2025.($Show amounts that decrease cash flow with either $a-$ sign eq $-15000$ or in