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 $1,810 $1,120 Receivables 1,790 1,330 Inventory 1,570 1,940 Plant assets 1,870 1,740 Accumulated depreciation (1,230) (1,150) Long-term investments (held-to-maturity) 1,300 1,440 $7,110 $6,420 Accounts payable $1,220 $910 Accrued liabilities 200 260 Bonds payable 1,370 1,550 Common stock 1,860 1,740 Retained earnings 2,460 1,960 $7,110 $6,420 FLINT COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,810 Cost of goods sold 4,680 Gross margin 2,130 Selling and administrative expenses Income from operations 920 1,210 Other revenues and gains Gain on sale of investments BC 1,290 Income before tax 530 Income tax expense Net income 760 Cash dividends 260 Income retained in business $500 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 - sign e.g. -15,000 or in parenthesis e.g. (15,000).) FLINT COMPANY Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income to $ Martinez Company's income statement for the year ended December 31, 2020, contained the following condensed information. $841,000 Service revenue Operating expenses (excluding depreciation) Depreciation expense $624,000 59,000 708,000 25,000 Loss on sale of equipment 133,000 Income before income taxes 40,000 Income tax expense $93,000 Net income Martinez's balance sheet contained the following comparative data at December 31. 2019 2020 $35,000 $53,000 31,000 8,000 Accounts receivable 41,000 3,800 Accounts payable Income taxes payable (Accounts payable pertains to operating expenses.) Prepare the operating activities section of the statement of cash flows using the indirect method. (Show amounts that decreas en (15.000),) CES MARTINEZ COMPANY Statement of Cash Flows (Partial) Adjustments to reconcile net income to