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Presented here are the financial statements of Blossom Company. Additional data: 1. Depreciation expense was $47,250. 2. Dividends declared and paid were $54,000. 3. During the year, equipment was sold for $22,950 cash. This equipment originally cost $48,600 and had accumulated depreciation of $25,650 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. BLOS50M COMPANY Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities : Decrease in Income Taxes Payable $2700 Depreciation Expense 47250 \begin{tabular}{ll} Increase in Accounts Payable & \\ \hline Increase in Accounts Receivable \\ \hline \end{tabular} 10800 Increase in Inventory 21600 Net Cash Provided by Operating Activities 103950 Cash Flows from Investing Activities Sale of Equipment 22950 Net Cash Provided by Investing Activities 22950 Cash Flows from Financing Activities Issuance of Common Stock 10800 Payment of Dividends 54000