The comparative balance sheets for Sase Hill Combanu me of narumbar- 1 are as follom. Additional information: 1. Operating expenses include depreciation expense of $53,760 ( $525,600 of depreciation expense for buildings and $28,160 tor equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $15,36q were declared and paid. 4. Net income for 2025 was $47,360. 5. Equipment was purchased for $117,760 cash in addition, equipment costine $28,160 with abook value of $12,800 was wold for $10,240 cash. 6. 51,200 shares of $1 par value common stock were isued in exchange for land with a fair value of $51200 Prepare a statement of cash flows for the year ended December 31,2025 , using the indirect method. (Show ambunts that decrease Prepareastatement of a sign e.8. 15,000 or in parenthesis es. (15,0001) 5. Equipment was purchased for $117,760 cash. In addition, equipment costing $28,160 with a book value of $12,800 was sold for $10,240 cash. 6. 51,200 shares of $1 par value common stock were issued in exchange for land with a fair value of $51,200. Prepare a statement of cash flows for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. - 15,000 or in parenthesis e.g. (15,000)