K Corp uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:

K

Corp

Income

Statement

Year

Ended December 31, 2025

Sales Revenue Interest Revenue Total Revenues Cost of Goods Sold Salary Expense Depreciation Expense Other Operating Expenses Interest Expense Income Tax Expense Loss on Sale of Plant Assets Total Expenses and Losses Net Loss

$275,000 2,600 135,000 66,500 32,000 35,900 2,400 6,500 1,700

$277,600 280,000 $(2,400)

Additional information provided by the company includes the following:

Current assets other than cash decreased by $25,000.

Current liabilities increased by $3,000.

Prepare the operating activities section of the statement of cash flows.