Teal Company had the following information available at the end of $2025.$

$\backslash$table$[[\backslash$table$[[$TEAL COMPANY$],[$COMPARATIVE BALANCE SHEETS$],[$AS OF DECEMBER $31,2025$ AND $2024]]],[,2025,2024],[$Cash$,$$$20,100,$$$11,900$

$\backslash$table$[[$Paid$-$in capital in excess of par$-$common stock,$247,000,215,200],[$Retained earnings,$265,700,203,100],[$Total liabilities and stockholders' equity,$$1,363,000,$$$1,290,700$

To retained earnings

$$62,600$

Prepare a statement of cash flows for Teal Company using the direct method accompanied by a reconciliation schedule. Assume the short$-$term investments are classified as available$-$for$-$sale. $($Show amounts in the investing and financing sections that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).$

TEAL COMPANY

Statement of Cash Flows

For the Year Ended December $31,2025$

$($Direct Method$)$

Cash receipts:

$

$

Cash payments:

Reconciliation Schedule

Reconciliation of Net Income to

Adjustments to reconcile net income to

$

$