Condensed financialdata of Headland Company for 2020 and 2019 are presented below. HEADLAND COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31.2020 \begin{tabular}{|c|c|} \hline Sales revenue: & $7,020 \\ \hline Cost of goods sold & 4.780 \\ \hline Grossmargin & 2.240 \\ \hline Selling and administrative expenses & 910 \\ \hline Income from operations & 1,330 \\ \hline Other revenues and gains & \\ \hline Gain on sale of investments & 70 \\ \hline Income before tax & 1,400 \\ \hline Income tax expense & 540 \\ \hline Net income: & 860 \\ \hline Cash dividends & 260 \\ \hline Income retalned in business & $600 \\ \hline \end{tabular} Additional information: During the year, $80 of common stock was issued in exchange for plant assets, No plant assets were sold in 2020. Prepare astatement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign ess. 15,000 or in parenthesis e.g. (15,000)