Condensed financial data of Coronado Company for 2020 and 2019 are presented below.

CORONADO COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,830			$1,130
Receivables		1,770			1,290
Inventory		1,620			1,920
Plant assets		1,940			1,680
Accumulated depreciation		(1,190	)		(1,170	)
Long-term investments (held-to-maturity)		1,300			1,410
		$7,270			$6,260
Accounts payable		$1,220			$910
Accrued liabilities		210			260
Bonds payable		1,420			1,530
Common stock		1,890			1,710
Retained earnings		2,530			1,850
		$7,270			$6,260

CORONADO COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$7,100
Cost of goods sold		4,760
Gross margin		2,340
Selling and administrative expenses		930
Income from operations		1,410
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,490
Income tax expense		550
Net income		940
Cash dividends		260
Income retained in business		$680

Additional information: During the year, $80 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).)