COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 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 direct method. (Show amounts in the investing and financing sections that decreas with either asign eg. 15,000 or in parenthesis eg. (15,000) )