How to solve

Prepare a statement of cash flows using the indirect method. $($Show amounts that decrease cash flow with either $a-$ si$)$ parenthesis e$.$g$.(15,000).)$

PHAROAH COMPANY STATEMENT OF CASH FLOWS

For the Year Ended December $31,2025$

$($Indirect Method$)$

Cash Flows from Operating Activities

Adjustments to reconcile net income to

Gain on Sale of Investments

Increase in Accounts Receivable

Increase in Accounts Payable