Whispering Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Additional information: 1. Dividends in the amount of $6,000 were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (Show amoun 1. Dividends in the amount of $6,000 were declared and paid during 2025 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2025 . Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (Show amounts in the invest