The comparative balance sheets of Concord Corporation at the beginning and end of the year 2025 are as follows. Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Concord Corporation Balance Sheets Total Liabilities and Stockholders' Equity Accounts payable Common stock Retained earnings Total (a) Dec. 31, 2025 $21,610 107,610 40,610 17,000 $152,830 $21,610 101,610 29,610 $152,830 Jan. 1, 2025 $14,110 $7,500 Inc. 18,500 Inc. 23,110 17,500 Inc. 6,000 Inc. 89,110 11,000 $115,330 Inc./Dec. $16,110 $5,500 Inc. 81,110 20,500 Inc. 18,110 11,500 Inc. $115,330 Net income of $45,610 was reported, and dividends of $34,110 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).)

The companative balance sheets of Concord Corporation at the beginning and end of the year 2025 are as follows. Net income of $45,610 was reported, and dividends of $34,110 were paid in 2025 . New equipment was parchased and none wasvold (a) Prepare astatement of cash fows for the veat 2025. (5how amounts that decrease cash flow with either a - sisn e.g. -15.000 or in parenthesise.g. (15.000). The comparative balance sheets of Concord Corporation at the besinning and end of the year 2025 are as follows Net income of $45,610 was reported, and dividends or $34,110 were pald in 2025. New equipment was purchased and nope wassold nane was sold. (a) Prepsrea statement of cash nows for the year 2025. (Show amounts that decrease cash fow with either o - sign e. 15,000 or in porenthesis e.s. (15,000))