Condensed financial data of Bonita Company for 2025 and 2024 are presented below. \begin{tabular}{llll} Commonstock & 1,860 & 1.740 \\ Retained earnings & 2,460 & 1,960 \\ \( {\$ 7,110,420} \\ {\hline} \) \end{tabular} 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).)