Condensed financial data of Pronghorn Company for 2020 and 2019 are presented below. PRONGHORN COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019, 2020 2019 Cash $1,800 $1,130 Receivables 1,770 1,320 Inventory 1,560 1,890 Plant assets 1,900 1,700 Accumulated depreciation (1,220) (1,180) Long-term investments (held-to-maturity) 1,300 1,430 US $6,290 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings $1,220 190 1,410 1,870 2,420 $7,110 $890 250 1,520 1,730 1,900 $6,290 $6,860 4,710 2,150 920 1,230 PRONGHORN COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue Cost of goods sold Gross margin Selling and administrative expenses Income from operations Other revenues and gains Gain on sale of investments Income before tax Income tax expense Net income Cash dividends Income retained in business 80 1,310 530 780 260 $520 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 section PRONGHORN COMPANY Statement of Cash Flows (Direct Method)