The comparative balance sheets of Sandhill inc at the begining and the end of the vear $2025$ arc as follows.

$\backslash$table$[[,\backslash$table$[[$Idhill Ince$],[$nce Shoots$]],,,],[,$Dec. $31,2025,$Jan. $1,2025,$Inc.$/$Dec$,],[$Assets$],[$Cash$,$$$51,300,$$$14,820,$$$36,480,$Inc,$],[$Accounts recolvable,$103,740,100,320,3,420,$Inc.$],[$Equipment$,44,460,25,080,19,380,$Inc.$],[$Less: Accumulated depreciation$-$equipment,$19,380,12,540,6,840,$Inc.$],[$Total$,$$$180,120,$$$127,680,,],[$Liabilities and Stockholders' Equity.$],[$Accounts payable,$$22,800,$$$17,100,$$$5,700,$Inc.$],[$Common stock,$114,000,91,200,22,800,$Inc.$],[$Retained earnings,$43,320,19,380,23\mathrm{.}940,$Inc.$],[$Total$,$$$180,120,$$$127,680,,]]$

Net income of $$50,160$ was reported, and dividends of $$26,220$ 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$-(15,000).)$

Sandhill Inc.

Statement of Cash Flows

Adjustments to reconcile net income to

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