uality Kitchen Company's 2026 single-step income statement and comparative balance sheet are provided below: QUALITY KITCHEN COMPANY Income Statement Year Ended December 31, 2026 Revenue Expenses Cost of goods sold Salaries.. Other operating expense Depreciation expense Interest Income taxes. Profit Cash Accounts receivable Inventory. Prepaid expenses Land... Building and equipment - cost Accumulated depreciation Total assets.. Accounts payable Taxes payable Interest payable Salaries payable Long-term debt. Common shares Retained earnings QUALITY KITCHEN COMPANY Balance Sheet December 31 Assets $ 493,500 $920,000 189,000 73,500 25,000 13,000 18.000 812,000 $ 108,000 2026 2025 $ 14,000 $10,000 29,000 24,000 13,500 17,000 2,000 2,000 250,000 250,000 497,000 422,000 (150,000) (125.000) $655,500 $ 600,000 Liabilities and Shareholders' Equity $ 25,900 $22,400 1,000 3,000 1,500 2,500 8,000 5,000 234,000 260,000 120,000 100,000 265,100 207.100 $655,500 $ 600,000 Total liabilities and shareholders' equity.. Additional information: 1. No new long-term debt was taken during the year. 2. New equipment was purchased, and none was sold. Common shares were issued for cash. 3. 4. 5. Cash dividends were paid to common shareholders. All operating expenses were paid in the period incurred. Required: Prepare the cash flow statement for 2026, using the direct method