The comparative balance sheets for Pharoah Company as December 31 are as follows.

The comparative balance sheets for Pharoah Company as of December 31 are as follows. Prepare a statement of cash flows for the year ended December 31,2025 , using the indirect method, (Show omounts that decrease cash flow with either a -sign es 15,000 or in parenthecis eg. (15,0001) Additional information: 1. Operating expenses include depreciation expense of $41.160 ( $19,000 of depreclation expense for bullding and $21,560 for equipment). 2. Land was sold for cash at book value: 3. Cash dividends of $11760 were declaredand paid. 4 Net income for 2025 was $36,260 S7. 840 cash. Prepare a state mente of cash nows for the ver ended December 31, 2025, vsine the indirect method. (Shew amounts that decrease cosh flow with either a - sge es. 15,000 or in parenthesis es (15,000).)