Below is the comparative balance sheet for Monty Corporation Dec. 31,2025 Dec. 31,2024 Cash $16.500 $20,000 Short-term investments 24,900 19.000 Accounts receivable 42.800 44.800 Allowance for doubtful accounts (1800) (2000) Prepaid expenses 4.300 2.500 Inventory 81,000 64.500 Land 50,000 50.000 Buildings 124,700 73,900 Accumulated depreciation-buildings (30,000) (22.800 Equipment 52.800 46,100 Accumulated depreciation-equipment (19.100 (15,400) Delivery equipment 38,700 38.700 Accumulated depreciation-delivery equipment (22.100 (20,700) Patents 15.200 -O- $377,900 $299,400 Accounts payable $26,100 $16,200 Short-term notes payable (trade) 4,000 6.000 Accrued payées 3,000 4,500 Mortgage payable 73.600 53,300 Bonds payable 50,200 62.500 Common stock 141,300 102,900 Paid-incapital in excess of par 9.900 4,000 Retained earnings 69,800 50,000 $377,900 $299,400 Dividends in the amount of $15,200 were declared and paid in 2025 From this information, prepare a worksheet for a statement of cash flows. Make reasonable assumptions as appropriate. The short-term investments are considered available-for-sale debt securities and no unrealized gains or losses have occurred on these securit MONTY CORPORATION WORKSHEET FOR PREPARATION OF STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 Balance at Debits 12/31/24 Cash $20,000 Short-term investments 19,000 Accounts receivable 44,800 Prepaid expenses 2,500 Inventory 64,500 Land Buildings Equipment Equipment (Delivery) 38.700 Patents 0 Total delnits $360,300 Accounts payable 2025 Reconciling Rems Credit Balance at 12/31/25 $16.500 24,900 42,800 4,300 81,000 50,000 73,900 124,700 46.100 52,800 Credits $16,200 $ 38.700 15,200 $450,900 $26,100 Notes payable 6,000 4,000 Accrued payables 3,000 Allowance for doubtful accounts 2,000 1.800 Accumulated depreciation-building 22.800 30,000 Accumulated depreciation-equipment 15,400 19.100 Accumulated depreciation-delivery equipment 20,700 22.100 Mortgage payable 53,300 73.600 Bonds payable 62.500 50.200 Common stock 102,900 141,300 Paid-in capital in excess of par 4,000 Retained earnings 69.800 50,000 Total credits $360.300 $450.900