Condensed financial data of Larkspur Company for 2020 and 2019 are presented below.

LARKSPUR COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
	2020	2019
Cash	$1,760	$1,180
Receivables	1,780	1,280
Inventory	1,610	1,920
Plant assets	1,880	1,660
Accumulated depreciation	(1,220	(1,190
Long-term investments (held-to-maturity)	1,310	1,400
	$7,120	$6,250
Accounts payable	$1,170	$880
Accrued liabilities	190	240
Bonds payable	1,390	1,540
Common stock	1,910	1,730
Retained earnings	2,460	1,860
	$7,120	$6,250

LARKSPUR COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue	$7,020
Cost of goods sold	4,780
Gross margin	2,240
Selling and administrative expenses	910
Income from operations	1,330
Other revenues and gains
Gain on sale of investments	70
Income before tax	1,400
Income tax expense	540
Net income	860
Cash dividends	260
Income retained in business	$600

Additional information: During the year, $80 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).)

LARKSPUR COMPANY Statement of Cash Flows For the Year Ended December 31, 2020 (Indirect Method)
		$enter a dollar amount
Adjustments to reconcile net income to
	$enter a dollar amount
	enter a dollar amount
	enter a dollar amount
	enter a dollar amount
	enter a dollar amount
	enter a dollar amount
		enter a subtotal of the adjustments
		enter a total amount for section one
	enter a dollar amount
	enter a dollar amount
		enter a total amount for section two
	enter a dollar amount
	enter a dollar amount
	enter a dollar amount
		enter a total amount for section three
		enter a total amount for three sections
		$
		$
		$