The coerparative balance sheets of Pina Corporation at the beginning and end of the vear 2025 are as follows: Net income of $45,680 was reported, and dividends of $34,700 were paid in 2025 . New equipment was purchased and none was sold (a) Prepare a statement of cash flows for the year 2025. (Show amounts that decrease cash flow with either a-sign es 15,000 or in parenthesises (15,000N) orin