Condensed financial data of Cheyenne Company for 2025 and 2024 are presented below. 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 imvesting and financing sections that decrease cash flow with either a - sign e.g. 15,000 or in parenthesis e.g. (15,000)