View Policies Current Attempt in Progress The comparative balance sheets of Constantine Cavamanlis Inc. at the beginning and the end of the year 2025 are as follows. Constantine Cavamanlis Inc. Balance Sheets Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. $45,000 $13,000 $32,000 Inc. 91,000 88,000 3,000 Inc. 39,000 22,000 17,000 Inc. 17,000 11,000 6,000 Inc. $158,000 $112,000 Total Liabilities and Stockholders' Equity Accounts payable $ 20,000 $ 15,000 $5,000 Inc. Common stock Retained earnings Total 100,000 38,000 80,000 17,000 20,000 Inc. 21,000 Inc. $158,000 $112,000 Net income of $44,000 was reported, and dividends of $23,000 were paid in 2025. New equipment was purchased and none was sold. Prepare a statement of cash flows for the year 2025. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)