The comparative balance sheets of Flint Inc. at the beginning and the end of the year 2025 appear below. FLINT INC. BALANCE SHEETS Assets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash $93,050 $29,050 $64,000 Inc. Accounts receivable 186,250 177,200 9,050 Inc. Equipment 82,250 45,200 37,050 Inc. Less: Accumulated depreciation (38,250) (22,000) 16,250 Inc. Total $323,300 $229,450 Liabilities and Stockholders' Equity Accounts payable $44,250 $31,200 $13,050 Inc. Common stock 203,050 161,200 41,850 Inc. Retained earnings 76,000 37,050 38,950 Inc. Total $323,300 $229,450 Net income of $92,250 was reported, and dividends of $53,300 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).)