Indigo Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $24,400. Dividends declared and paid were $19,100. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,900. Prepare a statement of cash flows for 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).) INDIGO CORPORATION Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income 24400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense $100 Increase in Accounts Receivable 2800 Decrease in Inventory Decrease in Accounts Payable Net Cash Provided by Operating Activities Net Cash Provided by Investing Activities Sale of Land 4900 Net Cash Used by Investing Activities 4900 Cash Flows from Financing Activities Issuance of Common Stock 8000 Payment of Dividends 19100 Net Cash Used by Financing Activities 11100 Net Increase in Cash Cash at Beginning of Period Cash at End of Period $