The following data are taken from the records of Kingbird Company. Additional information: 1. Held-to-maturity debt securities carried at a cost of $42,900 on December 31,2024 , were sold in 2025 for $33,600. The loss (not unusual) was incorrectly charged directly to Retained Earnings. 2. Plant assets that cost $50,500 and were 80% depreciated were sold during 2025 for $8,000. The loss was incorrectly charged directly to Retained Earnings. 3. Net income as reported on the income statement for the year was $57,400. 4. Dividends paid amounted to $12,800. 5. Depreciation charged for the year was $20,400. Prepare a statement of cash flows for the year 2025 using the indirect method. (Show amounts that decrease cash flow with either a- sign eg. 15,000 or in parenthesis eg. (15,000).)