Condensed financial data of Vaughn Company for 2020 and 2019 are presented below.

VAUGHN COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,780			$1,120
Receivables		1,750			1,300
Inventory		1,590			1,940
Plant assets		1,940			1,670
Accumulated depreciation		(1,190	)		(1,140	)
Long-term investments (held-to-maturity)		1,300			1,400
		$7,170			$6,290
Accounts payable		$1,220			$880
Accrued liabilities		190			250
Bonds payable		1,380			1,570
Common stock		1,920			1,730
Retained earnings		2,460			1,860
		$7,170			$6,290

VAUGHN COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$7,040
Cost of goods sold		4,800
Gross margin		2,240
Selling and administrative expenses		910
Income from operations		1,330
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,410
Income tax expense		550
Net income		860
Cash dividends		260
Income retained in business		$600

During the year, 5120 of common stock was issued in exchange for plant assets. No plantas sold in 2020. Prepare a statement of cash flow using the indirect mathed. (Show amounts that decrease cash flow with either a sign 2.9. 25,000 or in parenthesia 4.9. (15,000).) VAUGHIN COMPANY Statement of Chrows (Indirect Method) Adjustments to reconcileri income