Condensed financial data of Blue Company for 2025 and 2024 are presented below. Blue Company Comparative Balance Sheet As of December 31, 2025 and 2024 Cash Receivables Inventory Plant assets Accumulated depreciation Long-term investments (held-to-maturity) 2025 2024 $1,780 $1,170 1,760 1,280 1,620 1,880 1,910 1,670 (1,210) (1,160) 1,330 1,440 $7,190 $6,280 Accounts payable $1,230 $920 Accrued liabilities 210 250 Bonds payable 1,370 1,560 Common stock 1,920 1,680 Retained earnings 2,460 1,870 $7,190 $6,280 Blue 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 || | || ' || * | * | * ||| 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 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 e.g. (15,000).)