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

MARIGOLD COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,790			$1,150
Receivables		1,780			1,330
Inventory		1,620			1,890
Plant assets		1,930			1,700
Accumulated depreciation		(1,200	)		(1,180	)
Long-term investments (held-to-maturity)		1,310			1,420
		$7,230			$6,310
Accounts payable		$1,210			$920
Accrued liabilities		210			240
Bonds payable		1,370			1,530
Common stock		1,860			1,670
Retained earnings		2,580			1,950
		$7,230			$6,310

MARIGOLD COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,970
Cost of goods sold		4,680
Gross margin		2,290
Selling and administrative expenses		940
Income from operations		1,350
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,430
Income tax expense		540
Net income		890
Cash dividends		260
Income retained in business		$630

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 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).)