Condensed financial data of Blossom Company for 2025 and 2024 are presented below. Blossom Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,810 $1,160 Receivables 1,740 1,310 Inventory 1,630 1,890 Plant assets 1,910 1,720 Accumulated depreciation (1,220) (1,180) Long-term investments (held-to-maturity) 1,280 1,420 $7,150 $6,320 Accounts payable $1,220 $920 Accrued liabilities 190 240 Bonds payable 1,420 1,580 Common stock 1,940 1,730 Retained earnings 2,380 1,850 $7,150 $6,320 Blossom 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 a 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. -15,000 or in parenthesis e.g. (15,000).)