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Prepare a statement of cash flows 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).) BLOSSOM COMPANY Statement of Cash Flows - Indirect Method For the Year Ended December 31, 2025 Cash Flows from Operating Activities Net Income $ 86,400 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense 47,250 Increase in Accounts Receivable -16,200 Increase in Inventory 21,600 Increase in Accounts Payable 10,800 Decrease in Income Taxes Payable 2,700 Net Cash Provided by Operating Activities v 109,350