The comparative balance sheets for Jellystone Park Corporation appear below: JELLYSTONE PARK CORPORATION Comparative Balance Sheet Dec. 31, 2026 Dec. 31, 2025 Assets Cash. $23,000 $ 12,000 Accounts receivable. Prepaid expenses.. Inventory.. 18,000 6,000 14,000 9,000 27,000 18,000 Long-term investment in bonds -0- 18,000 Equipment 60,000 30,000 Accumulated depreciation-equipment.. (18.000) (14,000) Total assets. $116.000 $87.000 Liabilities and Shareholders' Equity Accounts payable. Bonds payable. Common shares $21,000 $9,000 37,000 45,000 40,000 23,000 Retained earnings Total liabilities and shareholders' equity. Additional information: 18.000 10.000 $116,000 $87.000 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. Retained earnings Total liabilities and shareholders' equity. Additional information: 1. 18.000 $116,000 20,000 10,000 $87.000 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