Condensed financial data of Bonita Company for 2020 and 2019 are presented below.

BONITA COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,830			$1,180
Receivables		1,710			1,320
Inventory		1,590			1,920
Plant assets		1,890			1,710
Accumulated depreciation		(1,220	)		(1,190	)
Long-term investments (held-to-maturity)		1,320			1,440
		$7,120			$6,380
Accounts payable		$1,190			$890
Accrued liabilities		210			260
Bonds payable		1,400			1,580
Common stock		1,940			1,660
Retained earnings		2,380			1,990
		$7,120			$6,380

BONITA COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,720
Cost of goods sold		4,680
Gross margin		2,040
Selling and administrative expenses		920
Income from operations		1,120
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,200
Income tax expense		550
Net income		650
Cash dividends		260
Income retained in business		$390

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 indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)