Condensed financial data of Swifty Company for 2020 and 2019 are presented below. SWIFTY COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $1,790 $1,140 Receivables 1,750 1,290 Inventory 1,590 1,900 Plant assets 1,920 1,740 Accumulated depreciation (1,170) (1,150) Long-term investments (held-to-maturity) 1,320 1,420 $7,200 $6,340 Accounts payable $1,220 $880 Accrued liabilities 200 250 Bonds payable 1,400 1,530 Common stock 1,940 1,700 Retained earnings 2,440 1,980 $7,200 $6,340 SWIFTY COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue Cost of goods sold Gross margin Selling and administrative expenses 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 $6,770 11 | * | * | * | 11 | 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 direct method. (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).)