The comparative balance sheets of Oriole Inc. at the beginning and the end of the year 2025 are as follows. Net income of \$54,560 was reported, and dividends of \$28,520 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 fow with either a - sign es. - 15,000 or in parenthesises (15,000))