Shamrock Corporation's comparative balance sheets are presented below. Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with either a-sign es. 15,000 or in parenthesis eg. (15,000).) Additional information: 1. Net income was $23,900. Dividends declared and paid were $19,300. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,600