Sunland Inc., a greeting card company, had the following statements prepared as of December 31, 2025. Sunland Inc. Comparative Balance Sheet As of December 31, 2025 and 2024 SUNLAND INC. STATEMENT OF CASH FLOWS 12/31/25 12/31/24 Cash $5,900 $7,000 Accounts receivable 61,500 51,400 Short-term debt investments (available-for-sale) 35,400 17,800 Adjustments to reconcile net income to Inventory 39,900 60,400 Prepaid rent 4,900 3,900 Equipment 155,300 131,000 Accumulated depreciation-equipment (34,700) (25,200) Copyrights 45,900 49,900 Total assets $314,100 $296,200 Accounts payable $46,500 $39,600 Income taxes payable 4,100 5,900 Salaries and wages payable 8,100 4,100 Short-term loans payable 8,000 9,900 Long-term loans payable 60,600 68,600 Common stock, $10 par 100,000 100,000 Paid-in capital, common stock 30,000 30,000 Retained earnings 56,800 38,100 Total liabilities and stockholders' equity $314,100 $296,200 Sunland Inc. Income Statement For the Year Ending December 31, 2025 Sales revenue $335,275 Cost of goods sold 173,900 Gross profit 161,375 Operating expenses 121,000 Operating income 40,375 Interest expense $11,500 Gain on sale of equipment 2,000 9,500 Income before tax 30,875 Income tax expense 6,175 Net income $24,700 Additional information: 1. Dividends in the amount of $6,000 were declared and paid during 2025. 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $19,900 and was 70% depreciated was sold during 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

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Please do not rely too much on chatgpt, because its answer may be wrong. Please consider it carefully and give your own answer. You can borrow ideas from gpt, but please do not believe its answer.Very very grateful!Please do not rely too much on chatgpt, because its answer may be wrong. Please consider it carefully and give your own answer. You can borrow ideas from gpt, but please do not believe its answer.Very very grateful!