You have completed the field work in connection with your audit of Prongharn Corporation for the year ended December 31,2025. The balance sheet accounts at the beginning and end of the year are shown below. PRONGHORN CORPORAHION Statement of Cash Flows For the Year Endiod December 31,2025 (Indirect Method) Cash Flows from Oporating, Activities Net income 5 127650 Ajustments to reconcile net income to Net Cash Used br Operatine Actwities Amortization of Patents 5 11100 Lorson Sole of Machinery Arortizatioe of Cogrintits 53502 Con Flows from Finacing Activites sileorstock 265270 NetConh Pronded by Finaciors Acivides 306927 Net Derorese in Cons Supplemental disclosures of cash flow information: 5 s) NetCast Und by imestirus Actheies Croh Foms from Finurcing Artivies Adition to thuilings Amartization of Bond Discouns Amortiration el Bond Premum Amortization of Copyriden Amortization of Patents Cha pad bur ke the Year for incoine Taw Cavipad During the Ya ar for interest. Decrease in Accounts Propels Decrase in Necounts Recelratile ovet) Deceme in Accounts Recoivatie ONet Decreas in Cirwh Surrender Valur of LA: limuance Oetrease in ioventory Depreiseice of bualing. Oypreciotion of Machinery Equity in Earnires of Subsidiur Gain on Hederestion of Band! Cain en Sale of Mexhivery Supplemental disclosures of cach flow information: $ 5 Your working papers from the audit contain the following informatione 1. On April 1, 2025, the existing deficit was written off against paid-in capital created by reducing the stated value of the no-par stock. 2. On November 1,2025,32,856 shares of no par stock were sold for $285,270. The board of directors voted to regard $5 per share as stated capital. 3. Apotent was purchased for $16,650. 4. During the year, machinery that had a cost basis of $18,204 and on which there was accumulated depreciation of $5,772 was sold for 39,990 . No other plant assets were sold during the year. 5. The 12\%, 20 year bonds were dated and issued on January 2, 2013. Interest was payabie on June 30 and December 31 . They were sold originally at 106. These bonds were redeerned at 100 .9 plus accrued interest on March 31, 2025. 6. The 8\%, 40 year bonds were dated January 1, 2025, and were sold on March 31 at 97 plus accrued interest. Interest is payable semiannually on June 30 and December 31. Expense of issuance was $931. 7. Pronghorn Corporation acquired 70 s control in Crimson Company on January 2,2025 , for $111,000. The income statement of Crimson Compary for 2025 shows a net incorve of $16.650. 8. Major repairs to buildings of 37,992 were charged to Accumulated Depreciation-Buildings. 9. Interest paid in 2025 was $11,655 and income taxes paid wore $37,740. From the information giver, prepare a statement of cash flows using the indirect method. A worksheet is not necessary, but the principal computations should be supported by schedules or general ledger accounts. The company uses straight-line amortization for bond interest. (Round answers to 0 decimal places, es, 2,500. Show omounts that decrease cash flow with either a - sign es-15,000 or in parenthesiseg, (15,000)