Sunland Inc, a greeting card company, had the following statements prepared as of December 31, 2025. \begin{tabular}{|c|c|c|} \hline Short-term loans payable & 8,000 & 10,100 \\ \hline Long-term loans payable & 60,600 & 69,600 \\ \hline Common stock, \$10 par & 100,000 & 100,000 \\ \hline Paid-in capital, common stock & 30,000 & 30,000 \\ \hline Retained earnings & 55,600 & 34,600 \\ \hline Total liabilities and stockholders' equity & $312,900 & $294,700 \\ \hline \end{tabular} \begin{tabular}{lr} \multicolumn{1}{c}{\begin{tabular}{c} Sunland Inc. \\ Income Statement \end{tabular}} \\ For the Year Ending December 31, \\ Sales revenue \\ Cost of goods sold \end{tabular} 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 a sign eg. 15,000 or in parenthesis e.g. (15,000)