Condensed financial data of Buffalo Company for 2020 and 2019 are presented below. BUFFALO COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 Cash $1,780 Receivables 1,740 Inventory 1,610 Plant assets 1,930 Accumulated depreciation (1,210) Long-term investments (held-to-maturity) 1,290 $7,140 2019 $1,130 1,290 1,870 1,710 (1,150) 1,440 $6,290 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,180 190 1,410 1,920 2,440 $7,140 $900 240 1,590 1,690 1,870 $6,290 BUFFALO COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,880 Cost of goods sold 4,650 Gross margin 2,230 Selling and administrative expenses 940 Income from operations 1,290 Other revenues and gains Gain on sale of investments 80 Income before tax 1,370 Income tax expense 540 Net income 830 Cash dividends 260 Income retained in business $570 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 direct method. (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).)