Condensed financial data of Oriole Company for 2025 and 2024 are presented below. Common stock Oriole Company Income Statement For the Year Einded December 31, 2025 Sales revenue $6,820 Cost of goods sold Gross margin 2,2204,600 SellingandadministrativeexpenseIncomefromoperations9101,310 Other revenues and gains Gain on sale of investments Income before tax 1,390 Income tax expense 540 Additional information: During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule.) (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).)