Selected financial statement information and additional data for Sheridan Enterprises are presented below. Changes in account balances can be attributed to cash transactions. Stockholders' Equity: Expenses: Depreciation Expense 174,420445,740155,040406,980 Additional Information: During the year, Sheridan sold equipment with an original cost of $174,420 and accumulated depreciation of $135,660 and purchased new equipment for $310.080. Prepare a statement of cash flows for the year ending December 31, 2025. (Show amounts that decrease cash flow with either a sign eg. 15,000 or in parenthesis eg. (15,000)