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Kingbird inci, a greeting card company, had the following statements prepared as of b.cember 31:2025 Accounts payable $46,500$40,200 Income taxes payable 4,0006,000 Salaries and wages payable 8,1004,100 Short-term loans payable Long-term loans payable Commonstock, $10 par Paid-in capital, common stock Retained earnings Total liabilities and stockholders' equity Kingbird Inc. Income Statement For the Year Ending December 31, 2025 Sales revenue $339,800 Cost of goods sold 176,500 Additional information: Additional information: 1. Dividends in the amount of $6,100 were declared and paid during 2025. 2. Depreciation expense and amortization expense are included in operating e inses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a- sign eg.-15,000 or in porenthesis es. (15,000)