SHARPE COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31, 2025 AND 2024 Additional data (ignoring taxes): 1. Equipment that cost $10,000 and was 60% depreciated was sold. 2. Cash dividends were declared and paid during the year. 3. Common Stock was issued in exchange for land. 4. Equity investments were sold for $50,000. 5. There were no write-off of uncollectible accounts during the year. Marcus's 2025 income statement follows (ignoring taxes). \begin{tabular}{l|r} Sales revenue & $950,000 \\ \hline Less: Cost of goods sold & 600,000 \\ \hline Gross margin & 350,000 \end{tabular} Less: Operating expenses (includes bad debt and \begin{tabular}{l|r} depreciation) & 250,000 \\ \hline Income from operations & 100,000 \end{tabular} Other: Gain on sale of investments 15,000 Other: Loss on sale of equipment (3,000) Income before Taxes Income Tax Expense Net income 45,00067,000 Instructions Prepare a Statement of Cash Flows for 2025 using the indirect method