Condensed financial data of Crane Corp.for 2020 and 2019 are presented below. CRANE CORP COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $770 $590 Investments 0 210 Receivables 2.340 2110 Inventory 1.650 1.250 Plant assets 1.590 1240 Accumulated depreciation (610) (470) $5,740 $4.930 Accounts payable $720 $1,190 Accrued liabilities 340 530 830 1010 Bonds payable Capital stock Retained earnings 1,480 1,380 2.370 820 $5,740 $4.930 CRANE CORP INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales $15.390 Cost of goods sold 10.600 4.790 1.160 3.630 Gross margin Selling and administrative expenses Income from operations Other revenues and gains Loss on sale of investments Income before tak 50 3,580 Income tax expense 1,420 Net income 2,160 Cash dividends 610 Income retained in business $1,550 Additional information: During the year. $100 of common stock was issued in exchange for land. 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-signes -15,000 or in parenthesis eg. (15,000 CRANE CORP. Statement of Cash Flows (Direct Method)