Martinez Corp. uses the direct method to prepare its statement of cash flows. Martinez's trial balances at December 31, 2025 and 2024 , are as follows. Additional information: 1. Martinez purchased $5.000 in equipment during 2025 . 2. Martinez allocated one-third of its depreciation expense to selling expenses and the remainder to general and administrative expenses. 3. Bad debt expense for 2025 was $4,900, and write-offs of uncollectible accounts totaled $4,800. Determine what amounts Martinez should report in its statement of cash flows for the year ended December 31, 2025, for the following items. d. Cash paid for income taxes. e. Cash paid for selling expenses