The current sections of Sweet Acacia Inc.$\text{'}$s balance sheets at December $31,2024$ and $2025,$ are presented here. Sweet

Acacia's net income for $2025$ was $$168,300.$ Depreciation expense was $$29,700.$

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 e$.$g$.(15,000).)$Statement of Cash Flows $($Partial$)-$ Indirect Method

For the Year Ended December $31,2025$

Cash Flows from Operating Activities

Net Income

djustments to reconcile net income to

Net Cash Provided by Operating Activities $$ :

Depreciation Expense

Decrease in Accounts Payable

Decrease in Accounts Receivable

Decrease in Inventory

Increase in Accrued Expenses Payable

Increase in Prepaid Expenses