Condensed financial data of Sheffield Company for 2025 and 2024 are presented below. Sheffield Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,780 $1,130 Receivables Inventory 1,740 1,290 1,610 1,870 Plant assets 1,930 1,710 Accumulated depreciation (1,210) (1,150) Long-term investments (held-to-maturity) 1,290 1,440 $7,140 $6,290 Accounts payable $1,180 $900 Accrued liabilities 190 240 Bonds payable 1,410 1,590 Common stock 1,920 1,690 Retained earnings 2,440 1,870 $7,140 $6,290 Sheffield Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold $6,880 Gross margin 8838 868836 Selling and administrative expense 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 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).)