Windsor Company's condensed financial data for 2017 and 2016 is presented below.

WINDSOR COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2017 AND 2016
		2017			2016
Money		$1,770			$1,170
accounts receivable		1,790			1,320
Inventory		1,610			1,940
plant assets		1,910			1,680
Accumulated depreciation		(1,200	)		(1,190	)
Long-term investments (held to maturity)		1,300			1,420
		$7,180			$6,340
Accounts payable		$1,210			$910
Accrued Obligations		200			240
Obligations with the public		1,370			1,560
Common actions		1,880			1,740
Retained earnings		2,520			1,890
		$7,180			$6,340

WINDSOR COMPANY STATEMENT OF INCOME FOR THE YEAR ENDED DECEMBER 31, 2017
sales revenue		$7,010
cost of goods sold		4,730
Gross margin		2,280
Selling and administrative expenses		930
operating income		1,350
Other income and gains
Gain on sale of investments		80
Income before tax		1,430
Income from tax expenses		540
Net Income		890
cash dividends		260
Business retained income		$630

Additional Information:

During the year, $70 of common shares were issued in exchange for plant assets. No plant assets were sold in 2017.

Prepare a statement of cash flows using the indirect method.