The comparative balance sheets of Bonita Inc. at the beginning and the end of the year $2025$ are as follows.

Net income of $$48,400$ was reported, and dividends of $$25,300$ were paid in $2025.$ New equipment was purchased and

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$.(15,000).)$