Skysong Inc. had the following balance sheet at December 31, 2024.

SKYSONG INC. BALANCE SHEET DECEMBER 31, 2024
Cash		$ 21,290		Accounts payable		$ 31,290
Accounts receivable		22,490		Bonds payable		42,290
Investments		32,000		Common stock		101,290
Plant assets (net)		82,290		Retained earnings		24,490
Land		41,290				$199,360
		$199,360

During 2025, the following occurred.

1.		Skysong liquidated its available-for-sale investment portfolio at a loss of $6,290.
2.		A tract of land was purchased for $39,290.
3.		An additional $30,000 in common stock was issued at par.
4.		Dividends totaling $11,290 were declared and paid to stockholders.
5.		Net income for 2025 was $36,290, including $13,290 in depreciation expense.
6.		Land was purchased through the issuance of $31,290 in additional bonds.
7.		At December 31, 2025, Cash was $71,490, Accounts Receivable was $43,290, and Accounts Payable was $41,290.

DELIVERABLES:

1. In Excel prepare a statement of cash flows for the year 2025 for Skysong

2. In the same Excel workbook on a separate sheet prepare an unclassified balance sheet as it would appear at December 31, 2025.

3. Post to the link labeled Project #2 - Cash Flow (located in the Projects section)