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TASK $2-$STATEMENT OF CASH FLOWS PREPARATION

The information shown below is taken from the accounts of Waverly Corporation for the year ended December $31,2025$:

$\backslash$table$[[$Net income,$$314,000],[$Cash at beginning of year,$205,000],[$Cash at ending of year,$530,000],[$Amortizatios of patent,$12,000],[$Proceeds from issuance of common stock,$103,000],[$Decrease in inventory,$27,000],[$Salc of building for cash,$85,000],[$Gain on Sale of building,$15,000],[$Decrease in accounts payable,$15,000],[$Purchase of equipment,$185,000],[$Payment of cash dividends,$24,000],[$Depreciation expense,$53,000],[$Decresse in accounts receivable,$23,000],[$Payment of mortzage,$75,0008,000],[$Increase in shot$-$term notes payable,$8\mathrm{.}000],[$Sale of land for cash,$40,000],[$Loss on the sale of land,$5,000],[$Puechase of delivery van,$32,000]]$

Instructions

Prepare a stanement of cash flows for Weverly Corporstion foe the year endod December $31.2025.$

$10$