The balance sheets for Pronghorn Company showed the following information. Additional information concerning transactions and events during $2025$ are presented below.

Balance Sheet December $3120252024$

Cash $$61,800$ $$20,400$

Accounts receivable $($net$)$ $$86,600$ $$40,600$

Inventory $$70,000$ $$84,000$

Long$-$term investments $0$ $$30,000$

Property, plant & equipment $473,000300,000$

Accumulated depreciation $(75,400)(50,000)$

$$616,000$ $$425,000$

Accounts payable $$34,000$ $$53,000$

Retained earnings $140,00058,000$

$$616,000$ $$425,000$

Additional data:

$1.$ Net income for the year $2025,$ $$122,000.$

$2.$ Depreciation on plant assets for the year, $$25,400.$

$3.$

Sold the long$-$term investments for $$66,000($assume gain or loss is

ordinary$).$

$4.$ Paid dividends of $$40,000.$

$5.$ Purchased machinery costing $$53,000,$ paid cash.

$6.$ Purchased machinery and gave a $$120,000$ long$-$term note payable.

$7.$ Paid a $$80,000$ long$-$term note payable by issuing common stock.

Prepare a statement of cash flows $($using the indirect method$)$ for $2025$ for

Pronghorn Company. $($Show amountsthat decrease cash flow with either a

negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$