The comparative balance sheets of Larkspur Inc. at the beginning and the end of the year 2025 appear below. LARKSPUR INC. BALANCE SHEETS Assets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash $92,750 $28,750 $64,000 Inc. Accounts receivable 186,850 178,100 8,750 Inc. Equipment 82,850 46,100 36,750 Inc. Less: Accumulated depreciation (38,850) (22,000) 16,850 Inc. Total $323,600 $230,950 Liabilities and Stockholders' Equity Accounts payable $44,850 $32,100 $12,750 Inc. Common stock 202,750 162,100 40,650 Inc. Retained earnings 76,000 36,750 39,250 Inc. Total $323,600 $230,950 Net income of $92,850 was reported, and dividends of $53,600 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 parenthesise.g. (15,000).) LARKSPUR INC. Statement of Cash Flows Adjustments to reconcile net income to $ +A