The comparative balance sheets of Whispering Inc. at the beginning and the end of the year 2025 are as follows. Whispering Inc. Balance Sheets Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. $36,900 $ 10,660 $26,240 Inc. 74,620 72,160 2,460 Inc. 31,980 18,040 13,940 Inc. 13,940 9,020 4,920 Inc. $129,560 $91,840 Total Liabilities and Stockholders' Equity Accounts payable $ 16,400 $ 12,300 $4,100 Inc. Common stock 82,000 65,600 16,400 Inc. Retained earnings 31,160 13,940 17,220 Inc. Total $129,560 $91,840 Net income of $36,080 was reported, and dividends of $18,860 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 e.g. (15,000).) Adjustments to reconcile net income to Whispering Inc. Statement of Cash Flows