Condensed financial data of Buffalo Company for 2017 and 2016 are presented below. BUFFALO COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 2017 2016 Cash $1,780 $1,120 Receivables 1,750 1,300 Inventory 1,590 1,940 Plant assets 1,940 1,670 Accumulated depreciation (1,190 ) (1,140 ) Long-term investments (held-to-maturity) 1,300 1,400 $7,170 $6,290 Accounts payable $1,220 $880 Accrued liabilities 190 250 Bonds payable 1,380 1,570 Common stock 1,920 1,730 Retained earnings 2,460 1,860 $7,170 $6,290 BUFFALO COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017 Sales revenue $7,040 Cost of goods sold 4,800 Gross margin 2,240 Selling and administrative expenses 910 Income from operations 1,330 Other revenues and gains Gain on sale of investments 80 Income before tax 1,410 Income tax expense 550 Net income 860 Cash dividends 260 Income retained in business $600 Additional information: During the year, $120 of common stock was issued in exchange for plant assets. No plant assets were sold in 2017. 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).)