Your answer is partially correct. Condensed financial data of Bramble Company for 2025 and 2024 are presented below. Bramble Company Comparative Balance Sheet As of December 31, 2025 and 2024 2025 2024 Cash $1,770 $1,170 Receivables 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 liabilities 200 240 Bonds payable 1,370 1,560 Common stock 1,890 1,740 Retained earnings 2,520 1,890 $7,190 $6,340 Bramble Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold $7,010 4,730 Gross margin 2,280 Selling and administrative expense 930 Income from operations 1,350 Other revenues and gains Gain on sale of investments 80 Income before tax 1,430 Income tax expense 540 Net income 890 Cash dividends 260 Income retained in business $630 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 investing and financing sections that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).)