Condensed financial data ofCheyenneCompany for 2020 and 2019 are presented below.

Condensed financial data of Cheyenne Company for 2020 and 2019 are presented below. CHEYENNE COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $1,770 $1,170 Receivables 1,790 1,320 Inventory 1,610 1,940 Plant assets 1,910 1,680 Accumulated depreciation (1,200 ) (1,190 ) Long-term investments (held-to-maturity) 1,300 1,420 $7,180 $6,340 Accounts payable $1,210 $910 Accrued liabilities 200 240 Bonds payable 1,370 1,560 Common stock 1,880 1,740 Retained earnings 2,520 1,890 $7,180 $6,340CHEYENNE COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales revenue $7,010 Cost of goods sold 4,730 Gross margin 2,280 Selling and administrative expenses 930 Income from operations 1,350 Other revenues and gains Gain on sale of investments 80 Income before tax 1,430 Income tax expense 540 Net income 890 Cash dividends 260 Income retained in business $630 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 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).)