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You have completed the field work in connection with your audit of Flounder Corporation for the year ended December 31, 2025. The balance sheet accounts at the beginning and end of the year are shown below. Your working papers from the audit contain the following information: 1. On April 1, 2025, the existing deficit was written off against paid-in capital created by reducing the stated value of the no-par stock. 2. On November 1,2025,30,192 shares of no-par stock were sold for $262,140. The board of directors voted to regard $5 per share as stated capital. 3. A patent was purchased for $15,300. 4. During the year, machinery that had a cost basis of $16,728 and on which there was accumulated depreciation of $5,304 was sold for $9,180. No other plant assets were sold during the year. 5. The 12\%, 20-year bonds were dated and issued on January 2, 2013. Interest was payable on June 30 and December 31 . They were sold originally at 106. These bonds were redeemed at 100,9 plus accrued interest on March 31,2025. 6. The 8%,40-year bonds were dated January 1, 2025, and were sold on March 31 at 97 plus accrued interest. Interest is payable semiannually on June 30 and December 31 . Expense of issuance was $856. 7. Flounder Corporation acquired 70% control in Crimson Company on January 2,2025 , for $102,000. The income statement of Crimson Company for 2025 shows a net income of $15,300. 8. Major repairs to buildings of $7,344 were charged to Accumulated Depreciation-Buildings. 9. Interest paid in 2025 was $10,710 and income taxes paid were $34,680. Amortization of Bond Discount Equity in Earnings of Subsidiary Depreciation of Building 31824 Increase in Accounts Receivable (Net) Increase in Inventory Increase in Prepaid Expenses (4080) Increase in Taxes Payable \begin{tabular}{|r|} \hline \\ \hline \\ \hline 10808) \\ \hline \end{tabular} Increase in Accounts Payable Amortization of Copyrights Net Cash Used by Operating Activities (22651) Cash Flows from Investing Activities Purchase of Patent (15300) From the information given, prepare a statement of cash flows using the indirect method. A worksheet is not necessary, but the principal computations should be supported by schedules or general ledger accounts. The company uses straight-line amortization for bond interest. (Round answers to 0 decimal places, eg. 2,500. Show amounts that decrease cash flow with either asign eg. 15,000 or in Sale of Stock 262140 Sale of Bonds Less Expense of Sale 122819 Net Cash Provided by Financing Activities Net Decrease in Cash (20502) Cash, January 1, 2025 Cash, December 31, 2025 Supplemental disclosures of cash flow information: Cash Paid During the Year for Interest. Cash Paid During the Year for Income Taxes Noncash Investing and Financing Activities Reduction in Stated Value of Stock to Eliminate Deficit Sale of Machinery Purchase of Machinery Investment in Subsidiary Addition to Buildings Major Repairs to Bullding Increase in Cash Surrender Value of Life Insurance Net Cash Used by Investing Activities Cash Flows from Financing Activities Redemption of Bonds Sale of Stock Sale of Bonds Less Expense of Sale Net Cash Provided by Financing Activities 9180 (34068) (102000) (129846) (7344) (279892) \begin{tabular}{|c|c|c|c|} \hline Income taxes payable & $92,054 & $81,192 & $10,862 \\ \hline Accounts payable & 305,266 & 285,600 & 19,666 \\ \hline Dividends payable & 71,400 & 0 & 71,400 \\ \hline Bonds payable 8% & 127,500 & 0 & 127,500 \\ \hline Bonds payable 12% & 0 & 102,000 & (102,000) \\ \hline Allowance for doubtful accounts & 36,006 & 40,800 & (4,794) \\ \hline Accumulated depreciation-buildings & 432,480 & 408,000 & 24,480 \\ \hline Accumulated depreciation-machinery & 176,460 & 132,600 & 43,860 \\ \hline Premium on bonds payable & 0 & 2,448 & (2,448) \\ \hline Common stock-no par & 1,199,724 & 1,482,264 & (282,540) \\ \hline Paid-in capital in excess of par-common stock & 111,180 & 0 & 111,180 \\ \hline \multirow[t]{2}{*}{ Retained earnings-unappropriated } & 20,400 & (459,000) & 479,400 \\ \hline & $2,572,470 & $2,075,904 & $496,566 \\ \hline \end{tabular}