Sheffield Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Cash Sheffield Inc. Comparative Balance Sheet As of December 31, 2025 and 2024 Accounts receivable Short-term debt investments (available-for-sale) Inventory Prepaid rent Equipment Accumulated depreciation-equipment Copyrights Total assets 12/31/25 $5,900 62,500 35,300 39,800 5,100 155,200 (34,700) 45,500 12/31/24 $7,000 51,200 17,900 60,100 3,900 130,400 (25,200) 50,400 $314,600 $295,700

Sheffield Inc, a greeting card company, had the following statements prepared as of December 31, 2025. Copyrights Total assets Accounts payable Income taxes payable Salaries and wages payable Short-term loans payable Long-term loans payable Common stock, \\( \\$ 10 \\) par Paid-in capital, common stock Retained earnings Total liabilities and stockholders' equity \\( \\$ 46,100 \\quad \\$ 39,900 \\) \\( 4,100 \\quad 6,000 \\) \\( 8,000 \\quad 4,000 \\) \\( 8,000 \\quad 10,100 \\) \\( 60,400 \\quad 69,100 \\) \\( 100,000 \\quad 100,000 \\) \\( 30,000 \\quad 30,000 \\) \\( \\frac{58,000}{\\$ 314,600} \\stackrel{36,600}{\\$ 295,700} \\) Sheffield Inc. Sheffield Inc, a greeting card company, had the following statements prepared as of December 31, 2025. 1. Dividends in the amount of \\( \\$ 6,000 \\) were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of \\( \\$ 20,200 \\) and was \70 depreciated was sold during 2025 . Prepare a statement of cash flows using the indirect method. (Show ameunts that decrease cash flow with either \\( a-\\operatorname{sign} \\) eg \\( -15,000 \\) or in parenthesis es: \\( (15,000)) \\)