Condensed financial data of Grouper Corp. for 2020 and 2019 are presented below.

GROUPER CORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020		2019
Cash		$770		$580
Investments		0		200
Receivables		2,240		2,190
Inventory		1,640		1,160
Plant assets		1,480		1,160
Accumulated depreciation		(620)		(430)
		$5,510		$4,860
Accounts payable		$740		$1,190
Accrued liabilities		340		490
Bonds payable		780		1,010
Capital stock		1,520		1,420
Retained earnings		2,130		750
		$5,510		$4,860

GROUPER CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales		$14,540
Cost of goods sold		9,900
Gross margin		4,640
Selling and administrative expenses		1,190
Income from operations		3,450
Other revenues and gains
Loss on sale of investments		50
Income before tax		3,400
Income tax expense		1,440
Net income		1,960
Cash dividends		580
Income retained in business		$1,380

Additional information: During the year, $100 of common stock was issued in exchange for land. 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 decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)