The comparative balance sheets of Blue Inc. at the beginning and the end of the year 2025 appear below. Net income of $91,150 was reported, and dividends of $51,250 were paid in 2025 . New equipment was purchased and none was solc 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). BLUE INC. Statement of Cash Flows $ Adjustments to reconcile net income to