The comparative balance sheets of Sarasota Corporation at the beginning and end of the year 2025 are as follows. Net income of $45,030 was reported, and dividends of $34,120 were paid in 2025. New equipment was purchased and none was soid. (3) Prepare a statement of cash flows for the year 2025. (Show omounts that decrease cash flow with either a - sign es:-15,000 or in porenthesis es: (25,000) ) Prepare a statement of cash flows for the year 2025 . (5how emounts that decrease cash flow with either a- 5 ign 53,15,000 or in parenthesis es. (15,000))