Condensed financial data of Fairfield Company for 2010 and 2009 are presented below:

Comparative Balance Sheet as at December 31, 2010 and 2009
	2010	2009
Cash	$2,215	$1,100
Receivables	1,750	1,300
Inventory	1,600	1,900
Plant Assets	1,910	1,700
Accumulated Depreciation	(1,200)	(1,170)
Long-term investments (Held-to-Maturity)	1,300	1,470
	$7,575	$6,300
Accounts Payable	$1,250	$800
Accrued Liabilities	200	250
Bonds Payable	1,400	1,650
Capital Stock	1,910	1,700
Retained Earnings	2,815	1,900
	$7,575	$6,300

Income Statement For the year ended December 31, 2010
Sales	$7,000
Cost of goods sold	4,700
Gross margin	2,300
Selling and administrative expense	930
Income from operations	1,370
Gain on sale of investments	80
Income before tax	1,450
Income tax expense	435
Net Income	1,015

Additional information: During the year, $90 of common stock was issued in exchange for plant assets. No plant assets were sold in 2010. Cash dividends were $100.

Required:

Prepare a statement of cash flows for 2010 using the indirect method.

Using the direct method, prepare the Operating Activities section of the statement of cash flows for 2010.