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

SHERIDAN COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,810			$1,160
Receivables		1,740			1,310
Inventory		1,630			1,890
Plant assets		1,910			1,720
Accumulated depreciation		(1,220	)		(1,180	)
Long-term investments (held-to-maturity)		1,280			1,420
		$7,150			$6,320
Accounts payable		$1,220			$920
Accrued liabilities		190			240
Bonds payable		1,420			1,580
Common stock		1,940			1,730
Retained earnings		2,380			1,850
		$7,150			$6,320

SHERIDAN COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,960
Cost of goods sold		4,780
Gross margin		2,180
Selling and administrative expenses		920
Income from operations		1,260
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,340
Income tax expense		550
Net income		790
Cash dividends		260
Income retained in business		$530

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).)