Condensed financial data of Cheyenne Company for 2017 and 2016 are presented below.

CHEYENNE COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016
		2017			2016
Cash		$1,800			$1,130
Receivables		1,750			1,320
Inventory		1,630			1,890
Plant assets		1,910			1,720
Accumulated depreciation		(1,190	)		(1,170	)
Long-term investments (held-to-maturity)		1,280			1,410
		$7,180			$6,300
Accounts payable		$1,230			$910
Accrued liabilities		190			240
Bonds payable		1,400			1,540
Common stock		1,930			1,680
Retained earnings		2,430			1,930
		$7,180			$6,300

CHEYENNE COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017
Sales revenue		$6,890
Cost of goods sold		4,730
Gross margin		2,160
Selling and administrative expenses		940
Income from operations		1,220
Other revenues and gains
Gain on sale of investments		90
Income before tax		1,310
Income tax expense		550
Net income		760
Cash dividends		260
Income retained in business		$500

Additional information:During the year, $60 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 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).)