The comparative balance sheets for the Metlock Beauty Supply Corporation is presented below:

METLOCK BEAUTY SUPPLY CORPORATION

Comparative Balance sheets

Additional information:

Net loss for $2025$ is $$12,000.$ Net sales for $2025$ are $$250,000.$

Cash dividends of $$16,700$ were declared and paid in $2025.$

Land was sold for cash at a loss of $$3,100.$ This was the only land transaction during the year.

Equipment with a cost of $$18,700$ and accumulated depreciation of $$11,400$ was sold for $$7,300$ cash.

$$13,600$ of bonds were retired during the year at carrying $($book$)$ value.

Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $$31,000.$

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$.(15,000).$ Do not leave any answer field blank. enter $0$ for amounts.$)$

METLOCK BEAUTY SUPPLY CORPORATION

Statement of Cash Flows $-$ Indirect Method