The comparative balance sheets for Jellystone Park Corporation appear below: JELLYSTONE PARK CORPORATION Comparative Balance Sheet Cash. Accounts receivable Prepaid expenses Inventory Long-term investment in bonds. Equipment... Accumulated depreciation-equipment. Total assets. Dec. 31, 2026 Dec. 31, 2025 Assets $ 23,000 18,000 $ 12,000 14,000 6,000 9,000 27,000 18,000 -0- 18,000 60,000 30,000 (18,000) $ 116,000 (14,000) Liabilities and Shareholders' Equity $ 87,000 Accounts payable. Bonds payable. Common shares... Retained earnings. Total liabilities and shareholders' equity $ 21,000 $ 9,000 37,000 45,000 40,000 23,000 18,000 $116,000 10,000 $ 87,000 Additional information: 1. Profit for the year ending December 31, 2026 was $ 20,000. 2. Cash dividends of $ 12,000 were declared and paid during the year. 3. Long-term investments in bonds that had an amortized cost of $ 18,000 were sold for $ 16,000. Required: Prepare a cash flow statement for the year ended December 31, 2026, using the indirect method.