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

ORIOLE COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,830			$1,160
Receivables		1,750			1,270
Inventory		1,580			1,860
Plant assets		1,900			1,690
Accumulated depreciation		(1,190	)		(1,150	)
Long-term investments (held-to-maturity)		1,280			1,400
		$7,150			$6,230
Accounts payable		$1,220			$920
Accrued liabilities		210			250
Bonds payable		1,410			1,520
Common stock		1,910			1,730
Retained earnings		2,400			1,810
		$7,150			$6,230

ORIOLE COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,930
Cost of goods sold		4,670
Gross margin		2,260
Selling and administrative expenses		940
Income from operations		1,320
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,400
Income tax expense		550
Net income		850
Cash dividends		260
Income retained in business		$590

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 indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)