Condensed financial data of Cullumber Company for 2025 and 2024 are presented below. Cullumber Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,830 $1,130 Receivables Inventory 1,770 1,290 1,620 1,920 Plant assets 1,940 1,690 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 1,950 $7,270 $6,260 Cullumber Company Income Statement For the Year Ended December 31, 2025 Sales revenue $7,100 Cost of goods sold 4,760 Gross margin 2,340 Selling and administrative expense 930 Income from operations 1,410 Other revenues and gains Gain on sale of investments 60 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 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign eg.-15,000 or i parenthesise.g. (15,000).) CULLUMBER COMPANY STATEMENT OF CASH FLOWS (Indirect Method)