Condensed financial data of Sunland Company for 2025 and 2024 are presented below. Sunland Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,810 $1,120 Receivables Inventory 1,790 1,330 1,570 1,940 Plant assets 1,870 1,740 Accumulated depreciation (1,230) (1,150) Long-term investments (held-to-maturity) 1,300 1,440 $7,110 $6,420 Accounts payable $1,220 $910 Accrued liabilities 200 260 Bonds payable 1,370 1,550 Common stock 1,860 1,740 Retained earnings 2,460 1,960 $7,110 $6,420 Sunland Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold Gross margin Selling and administrative expense Income from operations Other revenues and gains Gain on sale of investments Income before tax Income tax expense Net income Cash dividends Income retained in business $6,810 | | | |*| |* * * * * * | | | 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 indirect method. (Show amounts that decrease cash flow with either a -sign e.g. -15,000 or in parenthesis e.g. (15,000).)