The comparative balance sheets for Stellar Corporation show the following information: December 31 2025 2024 Cash $55,800 $18,700 Accounts receivable 55,700 51,100 Inventory 81,700 85,000 Buildings -0- 177,000 Equipment 196,000 121,000 Investments -0- 41,900 Patents 24,900 29,600 Total assets $414,100 $524,300 Allowance for doubtful accounts $5,000 $4,500 Accumulated depreciation-building -0- 46,900 Accumulated depreciation-equipment 45,000 20,100 Accounts payable 76,200 73,900 Accounts payable 76,200 73,900 Dividends payable 6,000 12,000 Notes payable, short-term 10,000 6,000 Long-term notes payable 50,000 264,000 Common stock 68,400 50,200 Retained earnings 153,500 46,700 Total liabilities and stockholders' equity $414,100 $524,300 Additional data related to 2025 are as follows. 1. Equipment that had cost $19,900 and was 60% depreciated at time of disposal was sold for $2,000. 2. $18,200 of the long-term note payable was paid by issuing common stock. 3. Cash dividends paid were $12,000. 4. 5. On January 1, 2025, the building was completely destroyed by a hurricane. Insurance proceeds on the building were $246,400 (net of $21,900 taxes). Investments (available-for-sale) were sold at $2,800 below their cost. The company has made similar sales and investments in the past. 6 Cash was paid for the acquisition of equipment. 6. Cash was paid for the acquisition of equipment. 7. A long-term note for $19,900 was issued for the acquisition of equipment. 8. Interest of $1,000 and income taxes of $23,800 were paid in cash. Prepare a statement of cash flows using the indirect method. Hurricane damage is unusual in that part of the country. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) STELLAR CORPORATION Statement of Cash Flows Adjustments to reconcile net income to $ SA