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The current sections of Sarasota Inc's balance sheets at December 31, 2024 and 2025, are presented here. Sarasota's net incore for 2025 was $214,200. Depreciation

The current sections of Sarasota Inc's balance sheets at December 31, 2024 and 2025, are presented here. Sarasota's net incore for 2025 was $214,200. Depreciation expense was $37,800.

2025

2024

Current assets

Cash

$147,000

$ 138,600

Accounts receivable

112,000

124,600

Inventory

235,200

240,800

Prepaid expenses

37,800

30,800

Total current assets

$532,000

$534,800

Current liabilities

Accrued expenses payable

$ 21,000

$ 7,000

Accounts payable

119,000

128,800

Total current liabilities

$140,000

$ 135,800

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The current sections of Sarasota Incis balance sheets at December 31, 2024 and 2025, are presented here. Sarasota's net income for 2025 was $214,200. Depreciation expense was $37,800. 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 thot decreose cash flow with elther a-stgn es. -15,000 ar in parenthesis es. (15,000).)

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