\begin{tabular}{|c|c|c|} \hline Accounts payable & $1,170 & $880 \\ \hline Accrued liabilities & 190 & 240 \\ \hline Bonds payable & 1,390 & 1,540 \\ \hline Common stock & 1,910 & 1,730 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 2,460 & 1,860 \\ \hline & $7,120 & $6,250 \\ \hline \end{tabular} Culver Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold Gross margin $7,020 2,2404,780 Prepare a statement of cash flows using the direct method. (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 es. (15,000). Condensed financial data of Culver Company for 2025 and 2024 are presented below. Additional information: During the year, $80 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025