The following are Sunland Corp's comparative balance sheet accounts at December 31, 2025 and 2024, with a column showing the increase (decrease) from 2024 to 2025. Comparative Balance Sheets 2025 2024 Increase (Decrease) Cash $808,400 $704,200 $104,200 Accounts receivable 1,118,800 1,161,700 (42,900) Inventory 1,833,300 1,697,900 135,400 Property, plant, and equipment 3,277,400 2,950,300 327,100 Accumulated depreciation (1,173,000) (1,031,700) (141,300) Investment in Myers Co. 309,000 276,600 32,400 Loan receivable 251,700 251,700 Total assets $6,425,600 $5,759,000 $666,600 Accounts payable $1,008,500 $964,400 $44,100 Income taxes payable 30,200 50,100 (19,900) Dividends payable 80,200 100,200 (20,000) Lease liability 386,800 - 386,800 Common stock, $1 par 500,000 500,000 Paid-in capital in excess of par-common stock 1,490,500 1,490,500 Retained earnings 2,929,400 2,653,800 275,600 Total liabilities and stockholders' equity $6,425,600 $5,759,000 $666,600 Additional information: 1. 2. On December 31, 2024, Sunland acquired 25% of Myers Co's common stock for $276,600. On that date, the carrying value of Myers's assets and liabilities, which approximated their fair values, was $1,106,400. Myers reported income of $129,600 for the year ended December 31, 2025. No dividend was paid on Myers's common stock during the year. During 2025, Sunland loaned $287,500 to TLC Co., an unrelated company. TLC made the first semiannual principal repayment of $35,800, plus interest at 10%, on December 31, 2025. 3. On January 2, 2025, Sunland sold equipment costing $59,700, with a carrying amount of $38,100, for $39,600 cash. 4. On December 31, 2025, Sunland entered into a capital lease for an office building. The present value of the annual rental payments is $386,800, which equals the fair value of the building. Sunland made the first rental payment of $60,400 when due on January 2, 2026. 5. Net income for 2025 was $355,800. 6. Sunland declared and paid the following cash dividends for 2025 and 2024. 2025 2024 Declared Paid December 15, 2025 February 28, 2026 December 15, 2024 February 28, 2025 Amount $80,200 $100,200 Prepare a statement of cash flows for Sunland Corp. 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).) Adjustments to reconcile net income to SUNLAND CORP. Statement of Cash Flows $ $