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Current Attempt in Progress The comparative balance sheets for Sweet Acacia Company as of December 31 are as follows. 1. Operating expenses include depreciation expense of $42,840 ( $20,400 of depreciation expense for buildings and $22,440 for equipment). 2. Land was sold for cash at book value. 3. Cash dividends of $12,240 were declared and paid. 4. Net income for 2025 was $37,740. 5. Equipment was purchased for $93,840 cash. In addition, equipment costing $22,440 with a book value of $10.200 was sold for $8,160cash. 6. 40.800 shares of $1 par value common stock were issued in exchange for land with a fair value of $40.800 Prepare a statement of cash flows for the year ended December 31, 2025, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.s. (15,000).)