Land Company reported $$537,000$ of net income for $2025.$ The accountant, in preparing the statement of cash flows, noted several items occurring during $2025$ that might affect cash flows from operating activities. Oriole declared a $$1\mathrm{.}50$ cash dividend. Ten thousand shares of $$1$ par common stock were outstanding at the date of record $2.$ Oriole revised its estimate for warranty expense. Before $2025$Oriole's warranty expense was $0\mathrm{.}5\%$ of its net salesIn $2025$ this percentage was increased to $0\mathrm{.}7\%$Net sales for $2025$ were $$5,657,000,$ and the accrued warranty expense increased by $ $85,000$ during $20253.$ Oriole sold $500$ shares of treasury stock for $$44$ per share. The shares were originally purchased for $$38$ per share. $4.$ Depreciation expense is $ $153,0005$Oriole issued $2,000$ shares of its $$1$ par common stock for a building $.$ The market value of the shares on the date of the transaction was $$43$ per share $.$ Oriole holds $30\%$ of Windy Company's common stock as a long $-$term investment Windy Company reported $$99,300$ of net income and paid dividends of $$33,700$ for $20257.$ Oriole purchased $500$ shares of Microsoft common at $ $109$ per share and classified the investment as available $-$for$-$sale $.$ The market price increased to $$116$ per share by the end of the year. Prepare a schedule that shows the net cash flow from operating activities using the indirect method $.$ Assume no items other than those listed above affected the computation of $2025$ net cash flow from operating activities $.($Show amounts that decrease cash flow with either signeg $15,000$ or in parenthesis $(15,000))$