sented below. Additional information: During the year, $70 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 investins and financing sections that decrease cash flow with either a - sign es. 15,000 or in parenthesis es: (15,000).) SPLISH COMPANY STATEMENT OF CASH FLOWS (Direct Method) $ $