Condensed financial data of Sheridan Company for 2025 and 2024 are presented below. Sheridan Company Comparative Balance Sheet As of December 31, 2025 and 2024 \begin{tabular}{lrrr} Accounts payable & $1,230 & $920 \\ Accrued liabilities & 210 & 250 \\ Bonds payable & 1,370 & 1,560 \\ Common stock & 1,920 & 1,680 \\ Retained earnings & 2,460 & 1,870 \\ \cline { 2 - 2 } & $7,190 & $6,280 \\ \hline \end{tabular} 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 eg. (15,000).) Net Increase In Cash Cash, January 1, 2025 \begin{tabular}{|c|} \hline \\ \hline \\ \hline \end{tabular} Noncash Imvesting and Flnancing Actlvltles Issuance of Common Stock for Plant Assets