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

CRANE COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016
		2017			2016
Cash		$1,820			$1,130
Receivables		1,730			1,280
Inventory		1,590			1,870
Plant assets		1,940			1,690
Accumulated depreciation		(1,220	)		(1,180	)
Long-term investments (held-to-maturity)		1,300			1,450
		$7,160			$6,240
Accounts payable		$1,200			$920
Accrued liabilities		190			230
Bonds payable		1,430			1,530
Common stock		1,930			1,710
Retained earnings		2,410			1,850
		$7,160			$6,240

CRANE COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017
Sales revenue		$6,840
Cost of goods sold		4,630
Gross margin		2,210
Selling and administrative expenses		930
Income from operations		1,280
Other revenues and gains
Gain on sale of investments		90
Income before tax		1,370
Income tax expense		550
Net income		820
Cash dividends		260
Income retained in business		$560

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).)