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

VAUGHN CORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020		2019
Cash		$760		$570
Investments		0		210
Receivables		2,270		2,090
Inventory		1,620		1,210
Plant assets		1,580		1,230
Accumulated depreciation		(630)		(460)
		$5,600		$4,850
Accounts payable		$750		$1,190
Accrued liabilities		320		510
Bonds payable		830		1,000
Capital stock		1,490		1,390
Retained earnings		2,210		760
		$5,600		$4,850

VAUGHN CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales		$14,770
Cost of goods sold		10,100
Gross margin		4,670
Selling and administrative expenses		1,220
Income from operations		3,450
Other revenues and gains
Loss on sale of investments		50
Income before tax		3,400
Income tax expense		1,350
Net income		2,050
Cash dividends		600
Income retained in business		$1,450

Additional information: During the year, $100 of common stock was issued in exchange for land. 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).)