The comparative balance sheets of Kingbird Inc. at the beginning and the end of the year 2025 are as follows. Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Kingbird Inc. Balance Sheets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. $44,100 $ 12,740 $31,360 Inc. 89,180 86,240 2,940 Inc. 38,220 21,560 16,660 Inc. 16,660 10,780 5,880 Inc. $154,840 $109,760 Total Liabilities and Stockholders' Equity. Accounts payable $ 19,600 $ 14,700 $ 4,900 Inc. Common stock 98,000 78,400 19,600 Inc. Retained earnings 37,240 16,660 20,580 Inc. Total $154,840 $109,760 Net income of $43,120 was reported, and dividends of $22,540 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).)