The comparative balance sheets for Concord Corporation show the following information. Additional data related to $2025$ are as follows.

Equipment that had cost $$11,100$ and was $40\%$ depreciated at time of disposal was sold for $$2,500.$

$$10,000$ of the long$-$term note payable was paid by issuing common stock.

Cash dividends paid were $$4,900.$

On January $1,2025,$ the building was completely destroyed by a flood. Insurance proceeds on the building were $$30,200($net

of $$2,100$ taxes$).$

Debt investments $($available$-$for$-$sale$)$ were sold at $$1,800$ above their cost. The company has made similar sales and

investments in the past.

Cash was paid for the acquisition of equipment.

A long$-$term note for $$16,000$ was issued for the acquisition of equipment.

Interest of $$2,000$ and income taxes of $$6,400$ were paid in cash. For the Year Ended December $31,2025$

Cash Flows from Operating Activities

Depreciation Expense

Loss on Sale of Equipment

Gain from Flood Damage

Patent Amortization

Gain on Sale of Investments

Increase in Accounts Receivable $($Net$)$

Increase in Inventory

Increase in Accounts Payable

Net Cash Provided by Operating ActivitiesPurchase of Equipment

$]$

Proceeds from Flood Damage to Building

Sale of Investments

Net Cash Provided by Investing Activities