Sweet Acacia Company reported the following information for 2025. Sweet Acacia Company Comparative Balance Sheets December 31 Change 2025 Assets Cash $70,800$43,200$27,600 Increase Accounts receivable 74,40026,40048,000 Increase Inventory Prepaid expenses Land Buildings 52,8007,20066,00004,80084,00052,8002,40018,000IncreaseIncreaseDecrease Accumulated depreciation-buildings (25,200)(16,800)8,400 Increase Equipment219,60081,600138,000Increase Accumulated depreciation-equipment (33,600)(12,000)21,600 Increase Totals Liabilities and Stockholders' Equity Accounts payable $51,600$48,000$3,600 Increase Accrued expenses payable Bonds payable Common stock (\$1 par) Retained earnings Totals $672,000224,400$451,200139,200 Additional information: 1. Operating expenses include depreciation expense of $48,000. 2. Land was sold at its book value for cash. 3. Cash dividends of $102,000 were declared and paid in 2025. 4. Equipment with a cost of $199,200 was purchased for cash. Equipment with a cost of $61,200 and a book value of $43,200 was sold for $40,800 cash. 5. Bonds of $60,000 were redeemed at their face value for cash. 6. Common stock ( $1 par) was issued at par for $204,000 cash. SWEET ACACIA COMPANY Statement of Cash Flows - Indirect Method $ Adjustments to reconcile net income to $