The comparative balance sheets of Whispering Inc. at the beginning and the end of the year 2025 appear below. WHISPERING INC. BALANCE SHEETS Assets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. Cash $93450 $29,450 $64,000 Inc. Accounts receivable 186.700 177,250 9,450 Inc. Equipment 82,700 45,250 37,450 Inc Less: Accumulated depreciation (38,700) (22,000) 16.700 Inc. Total $324,150 $229,950 Liabilities and Stockholders' Equity Accounts payable $44,700 $31.250 $13,450 Inc Common stock 203,450 161,250 42.200 Inc. Retained earnings Total 76,000 $324,150 37.450 38,550 Inc. $229,950 Net income of $92.700 was reported, and dividends of $54.150 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) WHISPERING INC Statement of Cash Flows Adjustments to reconcile net income to eTextbook and Media