Riverbed Corp. uses the direct method to prepare its statement of cash flows. Riverbed's trial balances at December 31,2025 and 2024, are as follows. \begin{tabular}{lrrr} \hline Credits & & \\ \hline Allowance for doubtfulaccounts & $1,300 & $1,100 \\ Accumulated depreciation-plant assets & 16,700 & 15,200 \\ Accounts payable & 25,200 & 15,600 \\ Income taxes payable & 21,100 & 29,200 \\ Deferred tax liability & 5,400 & 4,700 \\ 8\%callable bonds payable & 44,900 & 20,000 \\ Common stock & 50,300 & 40,000 \\ Paid-in capital in excess of par & 9,200 & 7,500 \\ Retained earnings & 44,600 & 64,400 \\ Sales revenue & 539,100 & 780,400 \\ & & $757,800 & $978,100 \\ & & & \end{tabular} Additional information: 1. Riverbed purchased $5,000 in equipment during 2025 . 2. Riverbed allocated one third of its depreciation expense to selling expenses and the remainder to general and administrative expenses. 3. Bad debt expense for 2025 was $5,000, and write-offs of uncollectible accounts totaled $4,800. Determine what amounts Riverbed should report in its statement of cash flows for the year ended December 31, 2025, for the following items