The comparative balance sheets of Ayayai Inc. at the beginning and the end of the year 2025 are as follows. Assets Ayayai Inc. Balance Sheets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash $51,300 $ 14,820 $36,480 Inc. Accounts receivable 103,740 100,320 3,420 Inc. Equipment 44,460 25,080 19,380 Inc. Less: Accumulated depreciation-equipment 19,380 12,540 6,840 Inc. Total $180,120 $127,680 Liabilities and Stockholders' Equity Accounts payable $22,800 $ 17,100 $5,700 Inc. Common stock 114,000 91,200 22,800 Inc. Retained earnings 43,320 19,380 23,940 Inc. Total $180,120 $127,680 Net income of $50,160 was reported, and dividends of $26,220 were paid in 2025. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2025. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)