Condensed financial data of Waterway Company for 2025 and 2024 are presented 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 asign e.g. 15,000 or in parenthesis eg. (15,000).) For the Year Ended December 31, 2025 (Indirect Method) Cash Flows from Operating Activities Net Income $ 780 Adjustments to reconcile net income to Cash Flows from Operating Activities Depreciation Expense Increase in Accounts Receivable Decrease in Inventory Increase in Accounts Payable Decrease in Accrued Liabilities Gain on Sale of Investments 70 490 Cash Flows from Financing Activities Issuance of Capital Stock Payment of Cash Dividends Redemption of Bonds Payable Net Cash Used by Financing Activities Net Increase in Cash Cash, January 1, 2025 Cash, December 31, 2025 Noncash Investing and Financing Activities Issuance of Common Stock for Plant Assets \begin{tabular}{|r|} \hline-190 \\ \hline \end{tabular} 180 \begin{tabular}{|r|} \hline-260 \\ \hline \end{tabular} 680 \begin{tabular}{|c|c|} \hline & 1,140 \\ \hline$ & 1,820 \\ \hline \end{tabular}.