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Condensed financial data of Vaughn Corp. for 2020 and 2019 are presented below. VAUGHN CORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 2020 2019 Cash $790 $ $610 Investments 0 200 Receivables 2,140 2.180 Inventory 1,550 1,180 Plant assets 1,460 1,150 Accumulated depreciation (610) (470) $5,330 $4,850 Accounts payable $770 $1,190 Accrued liabilities 340 530 Bonds payable 810 1,020 Capital stock 1,460 1,360 Retained earnings 1,950 750 $5,330 $4,850 VAUGHN CORP. INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 Sales $14,310 Cost of goods sold 9,900 Gross margin 4,410 Selling and administrative expenses 1,150 Income from operations 3,260 Other revenues and gains Loss on sale of investments 50 Income before tax 3,210 Income tax expense 1,400 Net income 1,810 Cash dividends 610 Income retained in business $1,200 Additional information: During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2020. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a-signeg. -15,000 or in parenthesis eg. (15,000).) Additional information: During the year, $100 of common stock was issued in exchange for land. No plant assets were sold in 2020. Prepare a statement of cash flows using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with either a - signe.g. - 15,000 or in parenthesis eg. (15,000).) VAUGHN CORP. Statement of Cash Flows (Direct Method) $