During the year, $70 of common stock was ksued in exchange for plant assets No plant asets were sold in 2025. Prepare a statement of cash flows using the direct method. (Do not prepure a reconciliation schedule) (Show amounts in the investing and financing sections that decrease cash fow with either a simes 15,000 or in porenthesis es: (15,000) ) Pat Metheny Company Income Statement For the Year Ended December 31, 2025 \begin{tabular}{lr} Sales revenue & $6,900 \\ Cost of goods sold & 4,700 \\ \cline { 2 - 2 } Gross margin & 2,200 \\ Selling and administrative expense & 930 \\ \hline Income from operations & 1,270 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 - 2 } Income before tax & 1,350 \\ Income tax expense & 540 \\ Net income & 810 \\ Cash dividends & 260 \\ \hline Income retained in business & $550 \\ \hline \end{tabular}