Condensed financial data of Wildhorse SA for 2022 and 2021 are presented below.

WILDHORSE SA COMPARATIVE STATEMENTS OF FINANCIAL POSITION AS OF DECEMBER 31, 2022 AND 2021
		2022			2021
Debt investments (held-for-collection)		1,350			1,470
Plant assets		1,950			1,700
Accumulated depreciation		(1,400	)		(1,170	)
Inventory		1,500			1,950
Accounts receivable		2,050			1,350
Cash		1,850			1,250
		7,300			6,550
Share capitalordinary		2,050			1,750
Retained earnings		2,300			1,900
Bonds payable		1,400			1,700
Accounts payable		1,300			900
Accrued liabilities		250			300
		7,300			6,550

WILDHORSE SA INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2022
Sales revenue		6,690
Cost of goods sold		4,700
Gross margin		1,990
Selling and administrative expenses		910
Income from operations		1,080
Other revenues and gains
Gain on sale of investments		80
Income before tax		1,160
Income tax expense		500
Net income		660

Additional information: During the year, 70 of ordinary shares were issued in exchange for plant assets. No plant assets were sold in 2022. Cash dividends were 260. 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).)