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Crane Land Company reported $$517,000$ of net income for $2025.$ The accountant, in preparing the statement of cash flows, noted several items occurring during $2025$ that might affect cash flows from operating activities.

Crane declared a $$1\mathrm{.}50$ cash dividend. Ten thousand shares of $$1$ par common stock were outstanding at the date of record.

Crane revised its estimate for warranty expense. Before $2025,$ Crane's warranty expense was $0\mathrm{.}5\%$ of its net sales. In $2025,$ this percentage was increased to $0\mathrm{.}7\%.$ Net sales for $2025$ were $$6,113,000,$ and the accrued warranty expense increased by $$89,000$ during $2025.$

Crane sold $500$ shares of treasury stock for $$45$ per share. The shares were originally purchased for $$38$ per share.

Depreciation expense is $$157,000.$

Crane issued $2,000$ shares of its $$1$ par common stock for a building. The market value of the shares on the date of the transaction was $$44$ per share.

Crane holds $30\%$ of Windy Company's common stock as a long$-$term investment. Windy Company reported $$98,500$ of net income and paid dividends of $$35,900$ for $2025.$

Crane purchased $500$ shares of Microsoft common at $$109$ per share and classified the investment as available$-$for$-$sale. The market price increased to $$116$ per share by the end of the year.

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