The following information is taken from Flounder Corporation's financial statements: \begin{tabular}{|c|c|c|} \hline Accounts payable & $105,300 & $98,280 \\ \hline Accrued liabilities & 63,180 & 73,710 \\ \hline Bonds payable & 146,250 & 70,200 \\ \hline Common stock & 117,000 & 117,000 \\ \hline Retained earnings-appropriated & 93,600 & 11,700 \\ \hline Retained earnings-unappropriated & 322,920 & 354,159 \\ \hline \multirow[t]{2}{*}{ Treasury stock, at cost } & (17,550) & (9,360) \\ \hline & $830,700 & $715,689 \\ \hline \end{tabular} \begin{tabular}{lr} & For year ending 12/31/2025 \\ \hline Net income & $91,611 \\ Depreciation expense & 22,230 \\ Amortization of patents & 5,850 \\ Cash dividends declared and paid & 40,950 \end{tabular} Prepare a statement of cash flows for Flounder Corporation for the vear 2025. (Use the indirect method) (Show amounts that decrease cash flow with either a negative signe 8 - 15,000 or in parenthesis es. (15,000) )