Condensed financial data of Sunland Company for 2020 and 2019 are presented below. Long-term investments (held-to-maturity) \( \frac{1,310}{} \frac{1,420}{\$ \$, 160} \stackrel{\$ 6,310}{\hline} \) Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings SUNLAND COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $7,0004,7102,290 \begin{tabular}{lr} Selling and administrative expenses & 940 \\ \cline { 2 } Income from operations & 1,350 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 } Income before tax & 1,430 \\ Income tax expense & 540 \\ Net income & 890 \\ Cash dividends & 260 \\ \hline Income retained in business & $630 \end{tabular} 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 indirect method. (Show amounts that decrease cash flow with either a - sign eg. - 15,000 or in parenthesis es. (15,000)) Statement of Cash Flows For the Year Ended December 31, 2020 (Indirect Method) Adjustments to reconcile net income to $