The comparative balance sheets of Teal Inc. at the beginning and the end of the year 2025 are as follows. Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity. Accounts payable Common stock Retained earnings Total Teal Inc. Balance Sheets Dec. 31, 2025 $40,500 81,900 35,100 15,300 $142,200 $ 18,000 90,000 34,200 $142,200 Jan. 1, 2025 $11,700 79,200 19,800 9,900 $100,800 $ 13,500 72,000 15,300 $100,800 Inc./Dec. $28,800 Inc. 2,700 Inc. 15,300 Inc. 5,400 Inc. $4,500 Inc. 18,000 Inc. 18,900 Inc. Net income of $39,600 was reported, and dividends of $20,700 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.a. (15.000).)

Teal Inc. Statement of Cash Flows Adjustments to reconcile net income to The comparative balance sheets of Teal Inc. at the beginning and the end of the year 2025 are as follows. Net income of $39,600 was reported, and dividends of $20,700 were pald 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-sim es:-15,000 or in porenthesisey (150001)