Shamrock Company, a major retailer of bicycles and accessories, operates several stores and is a publidy traded company. The comparative balance sheet and income statement for Shamrock as of May 31, 2025, are as follows. The company is preparing its statement of cash flows. Plant assets \begin{tabular}{l|l|l|} \hline Plant assets & 597,200 & 506,700 \\ \hline Less: Accumulated depreciation-plant assets & 150,200 & 123,900 \\ \hline Net plant assets & 447,000 & 382.800 \\ \hline Total assets & $777.100 & $718,200 \\ \hline \end{tabular} Current liabilities Accounts payable Salaries and wages payable \begin{tabular}{r|r} $123,800 & $115,800 \\ 47,600 & 72,700 \\ 26,700 & 25,200 \\ \hline 198,100 & 213,700 \\ \hline \end{tabular} Shamrock Company Income Statement For the Year Ended May 31, 2025 \begin{tabular}{lr} Sales revenue & $1,245,800 \\ Cost of goods sold & 715,200 \\ \hline Gross profit & 530,600 \\ \hline \end{tabular} Expenses \begin{tabular}{lr} Salaries and wages expense & 249,800 \\ \hline Interest expense & 74,200 \\ Depreciation expense & 26,300 \\ Other expenses & 8,100 \\ \hline Total expenses & 172,200 \\ \hline perating income & 42,600 \\ \hline Income taxexpense & $129,600 \end{tabular} The following is additional information concerning Shamrock's transactions during the year ended May 31, 2025. 1. All sales during the year were made on account. 2. All merchandise was purchased on account, comprising the total accounts payable account. 3. Plant assets costing $90,500 were purchased by paying $19,500 in cash and issuing 7,100 shares of stock. 4. The "other expenses" are related to prepaid items. 5. All income taxes incurred during the year were paid during the year. 6. In order to supplement its cash, Shamrockissued 1,900 shares of common stock at par value. 7. Cash dividends of $115,100 were declared and paid at the end of the fiscal year. Prepare a statement of cash flows for Shamrock Company for the year ended May 31,2025, using the direct method. (A reconciliation of net income to net cash provided is not required.) (Show amounts in the investing and financing sections that decreasecosh flow with either a-sign es. 15,000 or in parenthesises (15,000)