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

WHISPERING COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019
		2020			2019
Cash		$1,820			$1,140
Receivables		1,780			1,290
Inventory		1,590			1,860
Plant assets		1,870			1,710
Accumulated depreciation		(1,220	)		(1,150	)
Long-term investments (held-to-maturity)		1,270			1,420
		$7,110			$6,270
Accounts payable		$1,170			$880
Accrued liabilities		210			240
Bonds payable		1,390			1,580
Common stock		1,930			1,680
Retained earnings		2,410			1,890
		$7,110			$6,270

WHISPERING COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,930
Cost of goods sold		4,750
Gross margin		2,180
Selling and administrative expenses		940
Income from operations		1,240
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,320
Income tax expense		540
Net income		780
Cash dividends		260
Income retained in business		$520

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).)