The following are comparative balance sheets for Kingbird Compary. Additional intormation: 1. Net incorne for 2025 was $83,700 2. Depreclation expense was $30000. 3. Cuh dividends of \$35.100 were declared ind pad 4 Alonds pwabie with a carcyinc value of $45,000 were redeened for 545,000 cah. 3. Commonstock was issued at ow for $37 Moocan 6. Noequipmentwas vold dirine 2025 7. Lond was wold for its book vabue. Prepare a stasement of cohnfows for 2025 ining the indirect method. Bhow amounts tbat decrease cosh flow with either a - sign es, 45,000 , or in parenthesise. (45,000)) KTNGBIRD COMPANY Statement of Cash Flows - Indirect Method * 3 Adjustuments to reconcle net incoine to s i \$) ; ( () : )