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table [ [ table [ [ Vaughn Inc. ] , [ Balance Sheets ] ] ] , [ , Dec. 3 1 ,

\table[[\table[[Vaughn Inc.],[Balance Sheets]]],[,Dec. 31,2025,Jan. 1,2025,Inc./Dec.],[Assets,,,,],[Cash,$44,100,$12,740,$31,360,Inc.],[Accounts receivable,89,180,86,240,2,940,Inc.],[Equipment,38,220,21,560,16,660,Inc.],[Less: Accumulated depreciation-equipment,16,660,10,780,5,880,Inc.],[Total,$154,840,$109,760,,],[Liabilities and Stockholders' Equity.,,,,],[Accounts payable,$19,600,$14,700,$4,900,Inc.],[Common stock,98,000,78,400,19,600,Inc.],[Retained earnings,37,240,16,660,20,580,Inc.],[Total,$154,840,$109,760,,]]
Net income of $43,120 was reported, and dividends of $22,540 were paid in 2025. New equipment was purchased and none was $ sold.
Prepare a statement of cash flows for the year 2025.(Show amounts that decrease cash flow with either a - sign eg.-15,000 or in parenthesis eg.(15,000)).
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