Condensed financial data of Pina Company for 2025 and 2024 are presented below. Pina Company Income Statement For the Year Ended December 31, 2025 Sales revenue $6,670 \begin{tabular}{ll} Cost of goods sold & 4,640 \\ \cline { 2 - 2 } Gross margin & 2,030 \end{tabular} \begin{tabular}{lr} Selling and administrative expense & 930 \\ \cline { 2 - 2 } Income from operations & 1,100 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 - 2 } Income before tax & 1,180 \\ Income tax expense & 550 \\ Net income & 630 \\ Cash dividends & 260 \\ Income retained in business & $370 \\ \hline \end{tabular} 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 indirect method. (Show amounts that decrease cash flow with either a - sign eg. - 1 parenthesis eg. (15,000)