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			$1,150
Receivables		1,780			1,310
Inventory		1,600			1,930
Plant assets		1,930			1,710
Accumulated depreciation		(1,200	)		(1,160	)
Long-term investments (held-to-maturity)		1,320			1,400
		$7,250			$6,340
Accounts payable		$1,190			$880
Accrued liabilities		190			270
Bonds payable		1,430			1,520
Common stock		1,900			1,730
Retained earnings		2,540			1,940
		$7,250			$6,340

WHISPERING COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020
Sales revenue		$6,860
Cost of goods sold		4,620
Gross margin		2,240
Selling and administrative expenses		920
Income from operations		1,320
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,400
Income tax expense		540
Net income		860
Cash dividends		260
Income retained in business		$600

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).)