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

IVANHOE CORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020		2019
Cash		$780		$610
Investments		0		200
Receivables		2,320		2,030
Inventory		1,600		1,220
Plant assets		1,480		1,220
Accumulated depreciation		(590)		(430)
		$5,590		$4,850
Accounts payable		$750		$1,170
Accrued liabilities		330		550
Bonds payable		800		950
Capital stock		1,540		1,440
Retained earnings		2,170		740
		$5,590		$4,850

IVANHOE CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales		$15,000
Cost of goods sold		10,400
Gross margin		4,600
Selling and administrative expenses		1,200
Income from operations		3,400
Other revenues and gains
Loss on sale of investments		50
Income before tax		3,350
Income tax expense		1,340
Net income		2,010
Cash dividends		580
Income retained in business		$1,430

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).)