The following information is available for Pearl Corporation for the year ended December 31, 2025. Beginning cash balance $74,250 Accounts payable decrease 6,105 Depreciation expense 267,300 Accounts receivable increase 13,530 Inventory increase 18,150 Net income 468,765 Cash received for sale of land at book value 57,750 Cash dividends paid 19,800 Income taxes payable increase 7,755 Cash used to purchase building 476,850 Cash used to purchase treasury stock 42,900 Cash received from issuing bonds 330,000 Prepare a statement of cash flows 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).) PEARL CORPORATION Statement of Cash Flows-Indirect Method Adjustments to reconcile net income to $ $ PEARL CORPORATION Statement of Cash Flows - Indirect Cash at Beginning of Period Cash at End of Period Cash Flows from Financing Activities Cash Flows from Investing Activities Cash Flows from Operating Activities Net Cash Provided by Financing Activities Net Cash Provided by Investing Activities Net Cash Provided by Operating Activities Net Cash Used by Financing Activities Net Cash Used by Investing Activities Net Cash Used by Operating Activities Net Decrease in Cash Net Increase in Cash SA PEARL CORPORAT Statement of Cash Flows-I Decrease in Accounts Payable Decrease in Accounts Receivable Decrease in Income Taxes Payable Decrease in Inventory Depreciation Expense Increase in Accounts Payable Increase in Accounts Receivable Increase in Income Taxes Payable Increase in Inventory Issuance of Bonds Net Income Payment of Dividend Purchase of Building Purchase of Treasury Stock Sale of Equipment Sale of Land 69 $