Vaughn Co. reported $130,900 of net income for 2025 . The accountant, in preparing the statement of cash flows, noted the following items occurring during 202.5 that might affect cash flows from operating activities. 1. Vaughn purchased 100 shares of treasury stock at a cost of $20 per share. These shares were then resold at $25 per share. 2. Vaghn sold 100 shares of IBM common at $180 per share. The acquisition cost of these shares was $150 per share. There were no unrealized gains or losses recorded on this investment in 2025. 3. Vaughn revised its estimate for bad debts. Before 2025, Vaughn's bad debt expense was 18 of its receivables. In 2025 , this percentage was increased to 2%. Net accounts receivable decreased by $11,000 during 2025. 4. Vaughn issued 500 shares of its $10 par common stock for a patent. The market price of the shares on the date of the transaction was $23 per share 5. Depreciation expense is $38,900. 6. Vaughn Co. holds 40% of the Nirvana Company's common stock as a long-term investment. Nirvana Company reported $28,600 of net income for 2025 . 7. Nirvana Company paid atotal of $1,900 of cash dividends to all investees in 2025 . 8. Vaughn declared a 10$8 stock dividend. One thousaind shares of $10 par common stock were distributed. The market price at date of fssuance was $20 per share. Prepare aschedule that shows the net cahn fow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of 2025 net cash flow from operating activities. SShow amounts that decrease cash flow with either a -sian eg. 15.000 or in porenthesises (15,000))