Please answer this question and explain how you got the answer. Thank you! Note: This is using the indirect method

SHAMROCK COMPANY COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2020 AND 2019 Accounts payable Accrued liabilities $1,210200$910240 SHAMROCK COMPANY INCOME STATEMENT FOR THE YEAR ENDED DECEMBER 31, 2020 \begin{tabular}{lr} Sales revenue & $7,010 \\ Cost of goods sold & 4,730 \\ \cline { 2 } Gross margin & 2,280 \\ Selling and administrative expenses & 930 \\ \cline { 2 } Income from operations & 1,350 \end{tabular} Other revenues and gains \begin{tabular}{lr} Gain on sale of investments & 80 \\ \cline { 2 } Income before tax & 1,430 \\ Income tax expense & 540 \\ \cline { 2 } Net income & 890 \end{tabular} 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 indirect method. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000).)