2020			2019
Cash		$1,790			$1,140
Receivables		1,750			1,290
Inventory		1,590			1,900
Plant assets		1,920			1,740
Accumulated depreciation		(1,170	)		(1,150	)
Long-term investments (held-to-maturity)		1,320			1,420
		$7,200			$6,340
Accounts payable		$1,220			$880
Accrued liabilities		200			250
Bonds payable		1,400			1,530
Common stock		1,940			1,700
Retained earnings		2,440			1,980
		$7,200			$6,340

Sales revenue		$6,770
Cost of goods sold		4,660
Gross margin		2,110
Selling and administrative expenses		930
Income from operations		1,180
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,260
Income tax expense		540
Net income		720
Cash dividends		260
Income retained in business		$460

Additional information: During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2020. Prepare a statement of cash flows using the indirect method