Sondenced financial data of Pharnah Cnmnanv for 225 and 22 are nresented 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 indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000)