The income statement, balance sheets, and additional information for Great Adventures, Incorporated, are provided below.

$\backslash$table$[[\backslash$table$[[$GREAT ADVENTURES, INCORPORATED$],[$Income Statement$],[$For the Year Ended December $31,2025]]],[$Net revenues:,,$$193,810],[$Expenses:$,,],[$Cost of goods sold,$$39,900,],[$operating expenses,$68,480,],[$Depreciation expense,$19,350,],[\backslash$table$[[$Interest expense$]],10,276,],[$Income tax expense,$15,900,],[$Total expenses,,$153,906],[$Net income,,$$39,904]]$

$\backslash$table$[[\backslash$table$[[$GREAT ADVENTURES, INCORPORATED$],[$Balance Sheets$],[$December $31,2025$ and $2024]]],[$Current assets:$],[\backslash$table$[[$Cash$],[$Cassets:$]],$$$287\mathrm{.}479,$&$,55\mathrm{.}269,$&$22721$a$,(\backslash$tau $)],[$Accounts receivable,$+,50,120,\backslash$table$[[$$$35,200],[0]],\backslash$table$[[532,210],[50\mathrm{.}120]],($I$)],[$Inventory$,9,800,0,9,800,($I$)],[0$ther current assets,$1,180,5,620,4,440,($D$)],[$Long$-$term assets:$],[$Land$,780,200,0,780,000,($I$)],[$Buildings$,884,000,0,884,000,($I$)],[$Equipment$,90,840,54,000,36,840,($I$)],[$Accumulated depreciation,$(28,050),(8,700),19,350,($I$)],[$Total assets,$$2,075,360,$$$115,700,,],[$Liabilities and Stockholders' Equity$],[$Current liabilities:,,,,$],[$Accounts payable,$$33,120,$$$3,360,$$$29,760,($I$)],[$Interest payable,$890,890,,],[$Income tax payable,$15,900,14,280,1,620,($I$)],[$Other current liabilities,$29,400,\backslash$theta $,29,400,($I$)],[$Notes payable $($current and long$-$term$),803,256,32,800,770,456,($I$)],[$Stockholders$\text{'}$ equity:$],[$Common stock,$148,000,20,000,128,000,($I$)],[$Paid$-$in capital,$1,158,800,0,1,158,800,($I$)],[$Retained earnings,$59,994,34,850,25,144,($I$)],[$Treasury stock,$(174,000),0,(174,000),($I$)],[$Total liabilities and stockholders' equity,$$2,075,360,$$$115,700,,]]$

Additional Information for $2025$:

Land of $$780,000$ was obtained by issuing a note payable to the seller.

Buildings of $$884,000$ and equipment of $$36,840$ were purchased using cash.

Monthly payments during the year reduced notes payable by $$9,544$

Issued common stock for $$1,280,000.$

Purchased $12,800$ shares of treasury stock for $$29$ per share.

Sold $6,800$ shares of treasury stock at $$30$ per share.

Declared and paid a cash dividend of $$14,760.$

Required:

Prepare the statement of cash flows for the year ended December $31,2025,$ using the indirect method. $($Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.$)$