The current sections of Kingbird Inc's balance sheets at December 31, 2024 and 2025, are presented here. Kingbird's net income for 2025 was $107,100. Depreciation expense was $18,900. Prepare the operating activities section of the company's statement of cash flows for the year ended December 31,2025 , using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. - 15,000 or in parenthesis eg. (15,000).) Adjustments to reconcile net income to $