Sunland Inc. a greeting card companv. had the following statements prepared as of December 31, 2025. Additional information: Additional information: 1. Dividends in the amount of $6,000 were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $19,800 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either asign e.g. 15,000 or in parenthesis e.g. (15,000). Increase in Salaries and Wages Payable Net Cash Provided by Operating Activities 68860 Cash Flows from Financing Activities Principal Payment on Short-term Loan 2100 Principal Payment on Long-Term Loan 9000 Dividend Payments \begin{tabular}{r} 6000 \\ \hline \end{tabular} Net Cash Used by Financing Activities Net Decrease in Cash 1200 Cash, January 1, 2025 \begin{tabular}{ll} & 7100 \\ \hline$ & \\ \hline & 5900 \\ \hline \end{tabular} Cash, December 31, 2025