The comparative balance sheets of Splish inc. at the beginning and the end of the year 2025 are as follows. Net income of $41,360 was reported, and dividends of $21,620 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 es (15,000))