The following Information is taken from Matinez Corporation's Financial statements:

$20252024$

Cash $71,820\mathrm{.}0030,780\mathrm{.}00$

Accounts Receivable $116,280\mathrm{.}0091,200\mathrm{.}00$

Allowance for Doubtful Accounts $(5,130\mathrm{.}00)(3,534\mathrm{.}00)$

Inventory $182,400\mathrm{.}00199,500\mathrm{.}00$

Prepaid Expenses $8,550\mathrm{.}007,752\mathrm{.}00$

Land $114,000\mathrm{.}0068,400\mathrm{.}00$

Buildings $335,160\mathrm{.}00278,160\mathrm{.}00$

Accumulated Depreciation $(36,480\mathrm{.}00)(14,820\mathrm{.}00)$

Patents $22,800\mathrm{.}0039,900\mathrm{.}00$

$809,400\mathrm{.}00697,338\mathrm{.}00$

Accounts Payable $102,600\mathrm{.}0095,760\mathrm{.}00$

Accrued Liabilities $61,560\mathrm{.}0071,820\mathrm{.}00$

Bonds Payable $142,500\mathrm{.}0068,400\mathrm{.}00$

Common Stock $114,000\mathrm{.}00114,000\mathrm{.}00$

Retained Earnings$-$Appropirated $91,200\mathrm{.}0011,400\mathrm{.}00$

Retained Earnings $-$ Unappropriated $314,640\mathrm{.}00345,078\mathrm{.}00$

Treasury Stock, at Cost $(17,100\mathrm{.}00)(9,120\mathrm{.}00)$

$809,400\mathrm{.}00697,338\mathrm{.}00$

For year ending $12/31/2025$

Net Income $89,262\mathrm{.}00$

Depreciation Expense $21,660\mathrm{.}00$

Amortization of patents $5,700\mathrm{.}00$

cash dividends declared and paid $39,900\mathrm{.}00$

gain or loss on sale of patents none

Prepare a statement of cash flows for Martinez Corporation for the year $2025.($Use the indirect method.$)($Show amounts that decrease cash flow with either a negative sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000)$