Selected financial statement information and additional data for Carla Vista Enterprises are presented below. Changes in account During the year, Carla Vista sold equipment with an original cost of $146,880 and accumulated depreciation of $114,240 and purchased new equipment for $261,120. Prepare a statement of cash flows for the year ending December 31, 2025. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000)