Sage Company Comparative Balance Sheet As of December 31, 2025 and 2024 Accounts payable Accrued liabilities \begin{tabular}{rr} $1,220 & $910 \\ 210 & 260 \\ 1,420 & 1,530 \\ 1,890 & 1,710 \\ 2,530 & 1,850 \\ \hline$7,270 & $6,260 \\ \hline \end{tabular} Sage Company Income Statement For the Year Ended December 31, 2025 \begin{tabular}{lr} Sales revenue & $7,100 \\ Cost of goods sold & 4,760 \\ \cline { 2 - 2 } Gross margin & 2,340 \\ Selling and administrative expense & 930 \\ \cline { 2 - 2 } Income from operations & 1,410 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 - 2 } Income before tax & 1,490 \end{tabular} \begin{tabular}{lr} Income tax expense & 550 \\ \cline { 2 - 2 } Net income & 940 \end{tabular} Additional information: During the year, $80 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the direct method. (Do not prepare a reconciliation schedule), (Show amounts in the investing and financing sections that decrease cash flow with either a - sign e.s, 15,000 or in parenthesis e.s. (15,000)