December 31,2025 . Additional information: 1. Dividends in the amount of $6,100 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 $19,900 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 omounts in the investing and financing sections that decreose cash flow with either a - sign es. - 15,000 or in parenthesis es. (15,000) )