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

STELLAR COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,770			$1,170
Receivables		1,780			1,300
Inventory		1,570			1,880
Plant assets		1,870			1,710
Accumulated depreciation		(1,210	)		(1,190	)
Long-term investments (held-to-maturity)		1,290			1,430
		$7,070			$6,300
Accounts payable		$1,200			$900
Accrued liabilities		200			250
Bonds payable		1,430			1,580
Common stock		1,860			1,730
Retained earnings		2,380			1,840
		$7,070			$6,300

STELLAR COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,820
Cost of goods sold		4,640
Gross margin		2,180
Selling and administrative expenses		910
Income from operations		1,270
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,350
Income tax expense		550
Net income		800
Cash dividends		260
Income retained in business		$540

Additional information: During the year, $80 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).)

STELLAR COMPANY Statement of Cash Flows choose the accounting period December 31, 2020For the Year Ended December 31, 2020For the Quarter Ended December 31, 2020 (Indirect Method)

select an opening name for section one Cash at Beginning of PeriodCash at End of PeriodCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in CashNoncash Investing and Financing Activities

STELLAR COMPANY Statement of Cash Flows For the Year Ended December 31, 2020 (Indirect Method) Cash Flows from Operating Activities Net Income Adjustments to reconcile net income to Net Cash Used by Operating Activities Gain on Sale of Investments Increase in Accounts Receivable Decrease in Inventory Increase in Accounts Payable Increase in Accrued Liabilities Depreciation Expense tA 4030 940 550 LA 6340 5520