The comparative balance sheets of Flint Inc. at the beginning and the end of the year 2025 are as follows. Net income of $51,040 was reported, and dividends of $26,680 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 asigneg15,000 or in parenthesis e(15,000))