Skysong Inc., a greeting card company, had the following statements prepared as of December $31,2025.$

Skysong Inc.

Comparative Balance Sheet

As of December $31,2025$ and $2024$Skysong Inc.

Income Statement

For the Year Ending December $31,2025$

Additional information:

Dividends in the amount of $$5,900$ were declared and paid during $2025.$

Depreciation expense and amortization expense are included in operating expenses.

No unrealized gains or losses have occurred on the investments during the year.

Equipment that had a cost of $$19,900$ and was $70\%$ depreciated was sold during $2025.$Prepare a statement of cash flows using the direct method. $($Do not prepare a reconciliation schedule.$)($Show amounts in the investing

and financing sections that decrease cash flow with either $a-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

SKYSONG INC.

STATEMENT OF CASH FLOWS