The comparative balance sheets for Tamarisk Company appear below: TAMARISK COMPANY Comparative Balance Sheet Assets Dec. 31, 2025 Dec. 31, 2024 Cash Accounts receivable $35,800 $20,000 17,000 14,000 Inventory Prepaid insurance Stock investments 39,800 19.600 8,700 9,400 -0- 17,600 Equipment Accumulated depreciation-equipment Total assets 61,000 30.500 (15,300) (12,500 ) $147,000 $98,600 Liabilities and Stockholders' Equity Accounts payable $27,400 $8,400 Bonds payable 38.400 45,800 Common stock 36,500 21,000 Retained earnings 44,700 23,400 Total liabilities and stockholder's equity $147,000 $98,600 Additional information: 1. Net income for the year ending December 31, 2025 was $35,000. 2. Cash dividends of $13,700 were declared and paid during the year. 3. Stock investments on balance sheet that had a book value of $17,600 were sold for $11,800. 4. Sales for 2025 are $120,000. 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).)