Create the Operating Sectionof the statement of cash flows using the indirect method(ONLYTHE OPERATING SECTION).

Place your answer on this page(operating section only, indirect method).

Statement of Cash Flows - Indirect Review 2025 12.000 125.000 1.000 75.000 300.000 (20.000) 23 000 15,000 14.000 Balance Sheet - Selected Info. Cash Accounts Receivable Inventory Prepaid Insurance Property Plant & Equip Accumulated Depreciation Accounts Payable Salaries Payable Notes Payable (Short-Term) Dividends Pavable Bonds Payable Utilities Expense Salaries Expense Notes Payable (Long-Term) Common Stock Retained Earnings Other Information (2025) Loss on Sale of Equipment Cash Received on Equip. Sale Depreciation Expense Amortization Expense Dividend Paid Dividend Declared Net Income 2024 2.000 65.000 8,000 25,000 100,000 (5,000) 13,000 3,000 10.000 5,000 23,000 10,000 13,000 12.000 75,000 31,000 25,000 12.000 25 000 12,000 75,000 292.000 9.000 3,000 70,000 30.000 30.000 25,000 650.000 Create the Operating Section for the 2025 statement of cash flows (Indirect)