Sweet Acacia Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,500. Dividends declared and paid were $19,500. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,900. SWEET ACACIA CORPORATION Statement of Cash Flows - Indirect Method Adjustments to reconcile net income to eTextbook and Media