Sunland Co$.$ reported $$145,700$ of net income for $2025.$ The accountant, in preparing the statement of cash flows, noted the following items occurring during $2025$ that might affect cash flows from operating activities.

Sunland purchased $100$ shares of treasury stock at a cost of $$20$ per share. These shares were then resold at $$25$ per share.

Sunland sold $100$ shares of IBM common at $$200$ per share. The acquisition cost of these shares was $$160$ per share. There were no unrealized gains or losses recorded on this investment in $2025.$

Sunland revised its estimate for bad debts. Before $2025,$ Sunland's bad debt expense was $1\%$ of its receivables. In $2025,$ this percentage was increased to $2\%.$ Net accounts receivable decreased by $$12,800$ during $2025.$

Sunland issued $500$ shares of its $$10$ par common stock for a patent. The market price of the shares on the date of the transaction was $$23$ per share.

Depreciation expense is $$42,700.$

Sunland Co$.$ holds $40\%$ of the Nirvana Company's c$$mmon stock as a long$-$term investment. Nirvana Company reported $$26,900$ of net income for $2025.$

Nirvana Company paid a total of $$2,100$ of cash dividends to all investees in $2025.$

Sunland declared a $10\%$ stock dividend. One thousand shares of $$10$ par common stock were distributed. The market price at date of issuance was $$20$ per share.

Prepare a schedule that shows the net cash flow from operating activities using the indirect method. Assume no items other than those listed above affected the computation of $2025$ net cash flow from operating activities. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-15,000$ or in parenthesis e$.$g$.(15,000).)$