FLINT INC.

Statement of Cash Flows $($Partial$)-$ Indirect Method

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Adjustments to reconcile net income to

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$$ $ $$The current sections of Flint Inc.$\text{'}$s balance sheets at December $31,2024$ and $2025,$ are presented here. Flint's net income for $2025$ was $$229,500.$ Depreciation expense was $$40,500.$

$\backslash$table$[[,2025,2024],[$Current assets$],[$Cash$,$$$157,500,$$ $148,500],[$Accounts receivable,$120,000,133,500],[$Inventory$,252,000,258,000],[$Prepaid expenses,$40,500,33,000],[$Total current assets,$$570,000,$$$573,000],[$Current liabilities$],[$Accrued expenses payable,$ $22,500,$$$7,500],[$Accounts payable,$127,500,138,000],[$Total current liabilities,$$150,000,$$ $145,500]]$

Prepare the operating activities section of the company's 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$.$g$.(15,000).)$

FLINT INC.

Statement of Cash Flows $($Partial$)-$ Indirect Method