The comparative balance sheets of Shamrock Inc. at the beginning and the end of the year 2025 are as follows. Net income of $52,800 was reported, and dividends of $27,600 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 eg. 15,000 or in parenthesis eg. (15,000)