Stellar Company has not yet prepared a statement of cash flows for the 2025 fiscal year. Comparative balance sheets as of December 31, 2024 and 2025, and a statement of income and retained earnings for the year ended December 31, 2025, are presented as follows. Prepare a statement of cash flows using the direct method. Changes in accounts receivable and accounts payable relate to sales and cost of goods sold. Do not prepare a reconciliation schedule. (Show amounts in the imvesting and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000 ). Enter amounts in thousands.)