using the indirect method for cash flow

NASHCORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2025 AND 2024 \begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Cash & $810 & $640 \\ \hline Investments & 0 & 190 \\ \hline Receivables & 2,260 & 2,130 \\ \hline Inventory & 1,600 & 1,250 \\ \hline Plant assets & 1,600 & 1,190 \\ \hline Accumulated depreciation & (600) & (435) \\ \hline & $5,670 & $4,965 \\ \hline Accounts payable & $790 & $1,200 \\ \hline Accrued liabilities & 330 & 540 \\ \hline Bonds payable & 820 & 1,030 \\ \hline Capital stock & 1.530 & 1,430 \\ \hline \multirow{2}{*}{ Retained earnings } & 2,200 & 765 \\ \hline & $5,670 & $4,965 \\ \hline \end{tabular} (Direct Method) Additional information: During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Show amounts in the linvesting and financing sections that decrease cash flow with either a-signes. 15,000 or in porenthesises. (15,000) ) NASH CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2025 Sales Cost of goods sold Gross margin Selling and administrative expenses Income from operations Qther revrenues and gains Loss on sale of investments Income before tax Income tax expense Net income Cash dividends Income retained in business $15,100 4,69010,410 3.4751.215 3.44530 2,0351,410 600$1,435