Condensed financial data of Sunland Company for 2020 and 2019 are presented below. SUNLAND COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 ot Cash $1,840 $1,170 Receivables 1,730 1,310 1,880 veys Inventory Plant assets 1,910 1.700 (1,210) (1,170) Accumulated depreciation Long-term investments (held-to-maturity) 1,310 $7,160 1,420 $6,310 Accounts payable $1,190 $900 Accrued liabilities 260 210 1,400 Bonds payable 1,580 Common stock 1,880 1.720 Retained earnings 2,480 $7,160 1,850 $6,310 SUNLAND COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020, Sales revenue $7,000 Cost of goods sold 4,710 Gross margin 2,290 Selling and administrative expenses 940 1,350 Income from operations Other revenues and gains Gain on sale of investments 80 Income before tax 1,430 540 Income tax expense Net income Cash dividends 260 Income retained in business $630 Additional information: During the year, 570 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 signes 15.000 or in parenthesis (15.000 SUNLAND COMPANY Statement of Cash Flows (Direct Method)