W. Additional information: During the year, $70 of common stock was issued in exchange for plant assets. 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 - sign e.g. 15,000 or in parenthesis e.g. (15,000) ). TEAL COMPANY Statement of Cash Flows (Direct Method) $ $