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		$1,810			$1,120
Receivables		1,790			1,330
Inventory		1,570			1,940
Plant assets		1,870			1,740
Accumulated depreciation		(1,230	)		(1,150	)
Long-term investments (held-to-maturity)		1,300			1,440
		$7,110			$6,420
Accounts payable		$1,220			$910
Accrued liabilities		200			260
Bonds payable		1,370			1,550
Common stock		1,860			1,740
Retained earnings		2,460			1,960
		$7,110			$6,420

PRONGHORN COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,810
Cost of goods sold		4,680
Gross margin		2,130
Selling and administrative expenses		920
Income from operations		1,210
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,290
Income tax expense		530
Net income		760
Cash dividends		260
Income retained in business		$500

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 sections that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Please use direct method!