$($Accounts payable pertains to operating expenses.$)$

Prepare the operating activities section of the statement of cash flows using the indirsct mathod. $($Show amounts that decrease cash flow

with either $a-$ sign eg $-15,000$ or in parenthesis eg$.(15,000),)$

Pharoah Company's income statement for the year ended Dacember $31,2025,$ contained the following condensed information.

Pharoah's balance shest contained the following comparative data at Decsmber $31$

Adjustments to reconsile nat income to

$

$

$($Accounts payable pertains to operating expenses.$)$

Prepare the aperating activities section of the statement of cash flows using the indirsct mathod. $($Show amounts that decrease cash filc

with either $a-$ sign e$.$g$-15,000$ or in parenthesis eg$.(15,000),$