Oriole Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,700. Dividends declared and paid were $19,200. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,200. Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with pither acian o o - 15nnnnr in narenthecic a o 115nnn1l Adjustments to reconcile net income to Net Cash Provided by Operating Activities ^ : Depreciation Expense $37400 Decrease in Accounts Payable 31400 Decrease in Accounts Receivable Loss on Disposal of Plant Assets Net Cash Provided by Operating Activities v^ Cash Flows from Investing Activities Sale of Land Net Cash Provided by Investing Activities v^ Cash Flows from Financing Activities Payment of Dividends Issuance of Common Stock Net Cash Used by Financing Activities Net Increase in Cash Cash at Beginning of Period Cash at End of Period