Please help with statement of cash flows.

Comparative balance sheet accounts of Vaughn company are presented below. Vaughn company

Comparative balance sheet accounts

As of December $31$

$20252024$

Debit Balances$$

Cash $$70,700$ $$50,500$

Accounts Receivable $153,500129,300$

Inventory $75,20061,200$

Debt investments $($Available for sale$)54,50085,200$

Equipment $70,20047,900$

Buildings $144,200144,200$

Land $39,70024,900$

Totals $$608,000$ $$543,200$

Credit balances $20252024$

Allowance for$$ Doubtful accounts $$10,100$ $$7,900$

Accumulated depreciation $($Equipment$)21,10013,900$

Accumulated depreciation $($Buildings$)36,60028,000$

Income taxes payable $12,10010,000$

Long$-$term notes payable $62,00070,000$

Common stock $310,000260,000$

Retained Earnings $89,50094,000$

Totals $$608,000$ $$543,200$

Additional data:

Equipment that cost $$9,900$ and was $60\%$ depreciated was sold in $2025.$

Cash dividends were declared and paid during the year.

Common stock was issued in exchange for land.

Debt investments that cost $$34,700$ were sold during the year.

There were no write$-$offs of uncollectible accounts during the year.

Vaughn$$s $2025$ income statement is as follows:

Sales Revenue $$945,000$

Less: Cost of Goods Sold $597600$

Gross Profit $347,400$

Less: operating expenses $($Includes depreciation expense and bad debt expense$)248,600$

Income from operations $98,000$

Other revenues and expenses:

Gain on sale of investments $$14,900$

Loss on sale of equipment $(3,000)11,900$

Income before taxes $110,700$

Income taxes $45,400$

Net income $$65,300$

B$)$ Prepare a statement of cash flows using the indirect method.$$

$($Attached screenshot shows every account line in question$)$