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 $1,780 $1,170 Receivables 1,760 1,280 Inventory 1,620 1,880 Plant assets 1,910 1,670 (1,210) (1,160) Accumulated depreciation Long-term investments (held-to-maturity) 1,330 1,440 $7,190 $6,280 Accounts payable $1,230 $920 Accrued liabilities 210 250 Bonds payable 1,370 1,560 Common stock 1,920 1,680 Retained earnings 2,460 1,870 $7,190 $6,280 SWIFTY COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $6,820 Cost of goods sold 4,600 Gross margin 2.220 Selling and administrative expenses 910 Income from operations 1,310 Other revenues and gains Gain on sale of investments 80 Income before tax 1,390 Income tax expense 540 Net income 850 Cash dividends 260 Income retained in business $590 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 e.g.-15,000 or in parenthesis e.g. (15,000).) SWIFTY COMPANY Statement of Cash Flows (Indirect Method) $ Adjustments to reconcile net income to > > > P >