The comparative balance sheets of Marin Inc. at the beginning and the end of the year $2025$ are as follows.

$\backslash$table$[[$Marin Inc. Balance Sheets$],[,$Dec. $31,2025,$Jan. $1,2025,$Inc.$/$Dec$.],[$Assets$],[$Cash$,$$ $52,200,$$ $15,080,$$$37,120,$Inc.$],[$Accounts receivable,$105,560,102,080,3,480,$Inc.$],[$Equipment$,45,240,25,520,19,720,$Inc.$],[$Less: Accumulated depreciation$-$equipment,$19,720,12,760,6,960,$Inc.$],[$Total$,$$$183,280,$$$129,920,,],[$Liabilities and Stockholders' Equity.$],[$Accounts payable,$ $23,200,$$ $17,400,$$ $5,800,$Inc.$],[$Common stock,$116,000,92,800,23,200,$Inc.$],[$Retained earnings,$44,080,19,720,24,360,$Inc.$],[$Total$,$$$183,280,$$$129,920,,]]$

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 $a-$ sign eg$.-15,000$ or in parenthesis e$.$g$.(15,000).)$

Marin Inc.

Statement of Cash Flows

The comparative balance sheets of Marin 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\mathrm{.}680$ were paid in $2025.$ New equipment was purchased and none was sold.

Prepare a statement of cash flows for the vear $2025.($Show omounts that decrease cash flow with either a$-$sign eg$.-15,000$ or in parenthesis e$.$g$.(15,000))$

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Adjustments to reconcile net income to

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