\begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Cash & $1,810 & $1,160 \\ \hline Receivables & 1,740 & 1,310 \\ \hline Inventory & 1,630 & 1,890 \\ \hline Plant assets & 1,910 & 1,720 \\ \hline Accumulated depreciation & (1,220) & (1,180) \\ \hline \multirow[t]{2}{*}{ Long-term investments (held-to-maturity) } & 1,280 & 1,420 \\ \hline & $7,150 & $6,320 \\ \hline Accounts payable & $1,220 & $920 \\ \hline Accrued liabilities & 190 & 240 \\ \hline Bonds payable & 1,420 & 1,580 \\ \hline Common stock & 1,940 & 1,730 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 2,380 & 1,850 \\ \hline & $7,150 & $6,320 \\ \hline \end{tabular} Whispering Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold Gross margin Selling and administrative expense Income from operations Other revenues and gains Gain on sale of investments Income before tax Income tax expense Net income Cash dividends Income retained in business $6,960 \begin{tabular}{r} 4,780 \\ \hline 2,180 \\ 920 \\ \hline 1,260 \end{tabular} Additional information: During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. parenthesis e.g. (15,000).) STATEMENT OF CASH FLOWS (Indirect Method) $ Adjustments to reconcile net income to Attempts: 0 of 10 use