Prepare a statement of Cash Flows using the direct method. (Do not prepare a reconciliation schedule.)

resented below. Additional information: During the year, $80 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 ) and financing sections that decrease cash flow with elther a - sign e-g. 15,000 or in parenthesis eg. (15,000).) resented below. Additional information: During the year, $80 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 ) and financing sections that decrease cash flow with elther a - sign e-g. 15,000 or in parenthesis eg. (15,000).)