Condensed financial data of Teal Company for 2017 and 2016 are presented below. TEAL COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016 2017 2016 Cash $1,820 $1,130 Receivables 1,730 1,280 Inventory 1,590 1,870 Plant assets 1,940 1,690 Accumulated depreciation (1,220) (1,180) Long-term investments (held-to-maturity) 1,300 $7,160 1,450 $6,240 Accounts payable $1,200 $920 Accrued liabilities 190 230 Bonds payable 1.430 1,530 Common stock 1.930 1,710 Retained earnings 2.410 $7.160 1,850 $6,240 TEAL COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2017 Sales revenue $6,840 Cost of goods sold 4,630 Gross margin 2,210 Selling and administrative expenses 930 Income from operations 1,280 Other revenues and gains Gain on sale of investments 90 Income before tax 1.370 Income tax expense 550 Net income 820 Cash dividends 260 Income retained in business $560 Additional information During the year. $60 of common stock was issued in exchange for plant assets. No plant assets were sold in 2017. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with the G-signes. -15,000 or in parenthesis es (15,0001) TEAL COMPANY Statement of Cash Flows (Direct Method) Save for Later Attempts: 0 of 3 used Submit An