Condensed financial data of Culver Company for 2020 and 2019 are presented below. CULVER COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,860 Cost of goods sold Gross margin 2.2404,620 \begin{tabular}{lr} Selling and administrative expenses & 920 \\ \cline { 2 - 2 } Income from operations & 1.320 \end{tabular} Other revenues and gains Gain on sale of investments Income before tax 1,40080 Income tax expense Net income 860540 Cash dividends Income retained in business Additional information: During the year, $70 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 direct method, (Show amounts in the investing and financing sections that dech with either a - sign es. 15,000 or in parenthesis es. (15,000))