The current sections of Shamrock Inc's balance sheets at December 31, 2024 and 2025, are presented here. Shamrock's net income for 2025 was $198,900. Depreciation expense was $35,100. 2025 2024 Current assets Cash $136,500 $128,700 Accounts receivable 104,000 115,700 Inventory 218,400 223,600 Prepaid expenses 35,100 28,600 Total current assets $494,000 $496,600 Current liabilities Accrued expenses payable $19,500 $6,500 Accounts payable 110,500 119,600 Total current liabilities $130,000 $126,100 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 eg-15,000 or in parenthesis eg. (15,000)) SHAMROCK INC. Statement of Cash Flows (Partial) - Indirect Method December 31, 2025 For the Quarter Ended December 31, 2025 For the Year Ended December 31, 2025 Adjustments to reconcile net income to Adjustments to reconcile net income to Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Increase in Cash