Need help with this statement of cash flows problem

lL'Zondensed nancial data of Flounder Company for 201? and 2010 are presented below. FLCIIUHDER CCIIH lil'AllP'I'Ir COMPARATIVE BALANCE SHEEI' AS CIF DECEMBER 31,. 201? AND EDIE 2017 2016 Cash $1,?90 $1,150 Receivables 1,?30 1,330 Iniiurentl:lr".lr 1,520 1,890 Plant assets 1,930 1,?00 Accumulated depreciation [1,200 J [1,100] Longterm investments {heldtomaturlty] 1,310 1,420 $?,E3 $6,310 Accounts payable $1,210 $920 Accrued liabilities 210 240 Bonds payable 1,3?0 1,530 Common stock 1,060 1,5?0 Retained earnings 2,500 1,950 $?,230 $6,310 FLOUNDER COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBERJI, 2017 Sales revenue $6,970 Cost of goods sold 4,680 Gross margin 2,290 Selling and administrative expenses 940 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 piant assets were sold in 2017. Prepare a statement of cash ows using the direct method. (Show amount in the investing and financing sections that decrease cash ow with either a - sign e.g. 45,000 or in parenthesis e.g. (15,000).)