The following is a condensed version of the comparative balance sheets for Swifty Corporation for the last two years at December $31.$

Additional information:

Investments were sold at a loss of $$21,500$; no equipment was sold; cash dividends paid were $$64,500$; and net income was $$344,000.$

$($a$)$

Prepare a statement of cash flows for $2025$ for Swifty Corporation. $($Show amounts that decrease cash flow with either $a-$ sign e$.$g$.$

$-15,000$ or in parenthesis e$.$g$.(15,000).)$