The comparative balance sheets of Pina Inc. at the beginning and the end of the year 2025 appear below. Net income of $92,650 was reported, and dividends of $53,850 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). 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). The comparative balance sheets of Pina Inc. at the beginning and the end of the year 2025 appear below. Net income of $92,650 was reported, and dividends of $53,850 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). 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)