Upton, Inc. has assembled the following data for the year ended December $31,2025$:

View the current accounts.

View the transaction data.

Prepare Upton, Inc.$\text{'}$s statement of cash flows using the indirect method. Include an accompanying schedule of non$-$cash investing and financing activities. select a label or enter a zero.$)$

Upton, Inc.

Statement of Cash Flows

Year Ended December $31,2025$

Cash Flows from Operating Activities:

Net Income

Adjustments to Reconcile Net Income to Net Cash

Provided by $($Used for$)$ Operating Activities:

Current Accounts

$\backslash$table$[[,,2025,2024],[$Current Assets:$],[$Cash$,$$$,104,000$$$,19,000],[$Accounts Receivable,,$63,900,69,600],[$Merchandise Inventory,,$84,000,83,000],[$Current Liabilities:$],[$Accounts Payable,,$57,800,55,400],[$Income Tax Payable,,$14,500,17,000]]$

Transaction Data

$\backslash$table$[[$Transaction Data for $2025$ :$,$$$45,000,$Payment of notes payable,$$51,100$