Stellar Company has not yet prepared a statement of cash flows for the 2025 fiscal year. Comparative balance sheets as of December 31, 2024 and 2025, and a statement of income and retained earnings for the year ended December 31, 2025, are presented as follows. Stellar Company Statement of Income and Retained Earnings For the Year Ended December 31, 2025 ($000 omitted) Sales revenue Expenses Cost of goods sold Salaries and benefits Heat, light, and power Depreciation Property taxes Patent amortization Miscellaneous expenses Interest Income before income taxes Income taxes Net income Retained earnings-Jan. 1, 2025 Stock dividend declared and issued Retained earnings-Dec. 31, 2025 $1,200 * * * * * * * $3.760 2,170 1.590 795 795 320 1.115 575 $540 Prepare a statement of cash flows using the direct method. Changes in accounts receivable and accounts payable relate to sales and cost of goods sold. Do not prepare a reconciliation schedule. (Show amounts in the investing and financing sections that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis eg (15,000). Enter amounts in thousands.) STELLAR COMPANY Statement of Cash Flows ($000 Omitted) Assets Current assets Cash U.S. Treasury notes (available-for-sale) Accounts receivable Inventory Total current assets Stellar Company Comparative Balance Sheets As of December 31 ($000 omitted) Long-term assets Land Buildings and equipment Accumulated depreciation-buildings and equipment Patents (less amortization) Total long-term assets Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Income taxes payable Notes payable Total current liabilities Long-term notes payable-due 2027 Total liabilities Stockholders' equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 2025 $264 10 800 730 1.804 150 910 (190) 100 970 $2,774 $388 41 310 739 210 949 1.285 540 1.825 $2,774 2024 $130 50 500 550 1.230 70 590 (110) 120 670 $1,900 $320 30 310 660 210 870 710 320 1,030 $1,900