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Flint Corporation's comparative balance sheets are presented below. 1. Net income was $22,500. Dividends declared and paid were $19,000. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,600. (a) Prepare a statement of cash flows for 2025 using the indirect method. (Show amounts that decrease cash flow with eith 15,000 or in parenthesis es. (15,000).) Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Provided by Operating Activities : Depreciation Expense Net Cash Provided by Operating Activities Cash Flows from Investing Activities Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land Net Cash Provided by Investing Activities 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 Cashat End of Period