Condensed financial data of Miller Inc. for 2020 and 2019 are presented below.

Miller Inc. Comparative Balance Sheet As of December 31, 2020 and 2019
	2020		2019
Cash	$ 1,900		$ 1,500
Receivables	1,250		1,100
Inventory	1,200		800
Plant Assets	2,000		1,850
Accumulated Depreciation	(1,100)		(1,000)
Long-term Investments (held-to-maturity)	1,200		1,350
Total Assets	6,450		5,600
Accounts Payable	1,200		1,100
Accrued Liabilities	350		200
Bonds Payable	1,300		1,550
Common Stock	2,000		1,800
Retained Earnings	1,600		950
Total Liabilities & Stockholders' Equity	6,450		5,600

Miller Inc. Income Statement For Year ended December 31, 2020
Sales Revenue		$ 6,500
Cost of Goods Sold		(4,300)
Gross Margin		2,200
Selling and administrative expense		(770)
Income from Operations		1,430
Other Revenue and Gains
Gains on sale of investments		90
Income before tax		1,520
Income tax expense		(608)
Net Income		912
Cash Dividends		262
Income retained in business		650

Instructions: Prepare the operating activities section of the statement of cash flows beginning with Net Income using the indirect method.