Condensed financial data of Flint Company for 2020 and 2019 are presented below. FLINT COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $1.820 $1.150 Receivables 1.780 1.310 Inventory 1,600 1.930 Plant assets 1.930 1.710 Accumulated depreciation (1.200) (1.160) Long-term investments (held-to-maturity) 1,320 1.400 $7.250 $6,340 Accounts payable $1.190 $880 Accrued liabilities 190 270 Bonds payable 1.430 1.520 Common stock 1.900 1.730 Retained earnings 2.540 1.940 $7.250 $6,340 FLINT COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 $6,860 Sales revenue Cost of goods sold Gross margin 4,620 2,240 920 1.320 Selling and administrative expenses Income from operations Other revenues and gains Gain on sale of investments Income before tax Income tax expense BO 1.400 540 Net income 860 Cash dividends 260 Income retained in business $600 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 Indirect method. (Show amounts that decrease cash flow with either a signes. -15,000 or in parenthesis e.. (15,000 DOA