Sheffield Inc. had the following balance sheet at Decernber 31, 2024. During 2025, the following occurred. 1. Sheffield Inc. sold part of its debt investment portfolio for $17,179. This transaction resulted in a gain of $5,579 for t firm. The company classifies these investments as available-for-sale. 2. A tract of land was purchased for $16,660 cash. 3. Long-term notes payable in the amount of $18,179 were retired before maturity by paying $18,179 cash. 4. An additional $22,179 in common stock was issued at par. 5. Dividends of $10,379 were declared and paid to stockholders. 6. Net income for 2025 was $35,660 after allowing for depreciation of $13,179. 7. Land was purchased through the issuance of $38,660 in bonds. 8. At December 31,2025 , Cash was $40,660, Accounts Receivable was $45,260, and Accounts Payable remained at $33,660. Prepare a statement of cash flows for 2025. (Show amounts that decrease cash flow with either a-signe g15,000 or in parenthesis eg. (15,000) Prepare an unclassified balance sheet as it would appear at Decernber 31, 2025. (List Assets in order of liquidity. Enter account name only and do not provide the descriptive information provided in the question.) Compute two cash flow ratios. (Round rodios to 2 decimal places, eg 0.62:1.) Current cash debt coverage ratio :1 Cash debt coverage ratio :1