Condensed financial data of Cullumber Company for 2025 and 2024 are presented below. Question 24 of 31 /25 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,200$920 190230 1,4301,530 1,9301,710 Cullumber Company Income Statement For the Year Ended December 31, 2025 \begin{tabular}{lr} Sales revenue & $6,840 \\ Cost of goods sold & 4,630 \\ \cline { 2 - 2 } Gross margin & 2,210 \\ Selling and administrative expense & 930 \\ \cline { 2 - 2 } Income from operations & 1,280 \end{tabular} Other revenues and gains Gain on sale of investments 90 Additional information: During the year, $60 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 indirect method. (Show amounts that decrease cash flow with either a sign e.g. - 15,000 or in parenthesis e.g. (15,000).) Condensed financial data of Cullumber Company for 2025 and 2024 are presented below. Question 24 of 31 /25 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,200$920 190230 1,4301,530 1,9301,710 Cullumber Company Income Statement For the Year Ended December 31, 2025 \begin{tabular}{lr} Sales revenue & $6,840 \\ Cost of goods sold & 4,630 \\ \cline { 2 - 2 } Gross margin & 2,210 \\ Selling and administrative expense & 930 \\ \cline { 2 - 2 } Income from operations & 1,280 \end{tabular} Other revenues and gains Gain on sale of investments 90 Additional information: During the year, $60 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 indirect method. (Show amounts that decrease cash flow with either a sign e.g. - 15,000 or in parenthesis e.g. (15,000).)