Condensed financial data of Bramble Company for 2020 and 2019 are presented below. BRAMBLE COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 Cash $1,820 Receivables 1,780 Inventory 1,600 Plant assets 1,930 Accumulated depreciation (1,200) Long-term investments (held-to-maturity) 1,320 $7,250 2019 $1,150 1,310 1,930 1,710 (1,160) 1,400 $6,340 $1,190 $880 270 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings 190 1,430 1,900 2,540 1,520 1,730 1,940 $6,340 $7,250 BRAMBLE COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,860 Cost of goods sold 4,620 Gross margin 2,240 Selling and administrative expenses 920 Income from operations 1,320 Other revenues and gains Gain on sale of investments 80 Income before tax 1,400 Income tax expense 540 Net income 860 Cash dividends 260 Income retained in business $600 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).) BRAMBLE COMPANY Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income to . . . > > . $