The current sections of Teal Inc's balance sheets at December 31, 2024 and 2025, are presented here. Teal's net income for 2025 was $237,150. Depreciation expense was $41,850. 2025 2024 Current assets Cash $162,750 $153,450 Accounts receivable 124,000 137,950 Inventory 260,400 266,600 Prepaid expenses 41,850 34,100 Total current assets $589,000 $592,100 Current liabilities Accrued expenses payable $23,250 $7,750 Accounts payable 131,750 142,600 Total current liabilities $155,000 $150,350 TEAL INC. Statement of Cash Flows (Partial) - Indirect Method Adjustments to reconcile net income to 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).) TEAL INC. Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to