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

SANDHILL COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,790			$1,170
Receivables		1,780			1,310
Inventory		1,580			1,900
Plant assets		1,900			1,720
Accumulated depreciation		(1,180	)		(1,140	)
Long-term investments (held-to-maturity)		1,310			1,420
		$7,180			$6,380
Accounts payable		$1,220			$880
Accrued liabilities		210			240
Bonds payable		1,380			1,550
Common stock		1,930			1,660
Retained earnings		2,440			2,050
		$7,180			$6,380

SANDHILL COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,690
Cost of goods sold		4,650
Gross margin		2,040
Selling and administrative expenses		930
Income from operations		1,110
Other revenues and gains
Gain on sale of investments		90
Income before tax		1,200
Income tax expense		550
Net income		650
Cash dividends		260
Income retained in business		$390

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).)