The comparative balance sheets of Sage Inc. at the beginning and the end of the year 2025 are as follows. Assets Sage Inc. Balance Sheets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash $ 46,800 $13,520 $33,280 Inc. Accounts receivable 94,640 91,520 3,120 Inc. Equipment 40,560 22,880 17,680 Inc. Less: Accumulated depreciation-equipment 17,680 11,440 6,240 Inc. Total $164,320 $116,480 Liabilities and Stockholders' Equity. Accounts payable $20,800 $ 15,600 $5,200 Inc. Common stock 104,000 83,200 20,800 Inc. Retained earnings 39,520 17,680 21,840 Inc. Total $164,320 $116,480 Net income of $45,760 was reported, and dividends of $23,920 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).)