Condensed financial data of Sweet Company for 2025 and 2024 are presented below. Sweet Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,830 $1,140 Receivables 1,720 1,280 Inventory 1,610 1,900 Plant assets 1,870 1,690 Accumulated depreciation (1,210) (1,190) Long-term investments (held-to-maturity) 1,270 1,410 $7,090 $6,230 Accounts payable $1,230 $910 Accrued liabilities 200 250 Bonds payable 1,410 1,540 Common stock 1,880 1,710 Retained earnings 2,370 1,820 $7.090 $6,230 Sweet Company Income Statement For the Year Ended December 31, 2025 Sales revenue $6.880 Cost of goods sold 4,680 Gross margin 2,200 Selling and administrative expense 930 Income from operations 1,270 Other revenues and gains Gain on sale of investments 80 Income before tax 1,350 Income tax expense 540 Net income 810 Cash dividends 260 Income retained in business $550 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 e.g. (15,000).) SWEET COMPANY STATEMENT OF CASH FLOWS For the Year Ended December 31, 2025 (Direct Method) Cash Flows from Operating Activities Cash Receipts from Customers tA 4 $ -540 i 4 $ to