12/31/21 12/31/20 Assets 33,000 26,000 63.000 15,000 17.000) 5.000 Accounts Receivable 58,000 Supplies 19.500 Land 60,000 39.000 (4,500) 21.000 20,000 (3,500) 62,000 Equipment Accumulated Depreciation 82,000 (11.000) (14,500) Liabilities and Stock Holders Equity 21,000 8,000 Accounts Payable Bonds Payable 13,000 (12.000) 9,000 143,000 21,000 113,000 55,000 Common Stock Retained Earnings 30,000 62,000 7,000 Additional information: a. Net income for 2021 is $20,000. b. Cash dividends of $13,000 were declared and paid in 2021. c. Land was purchased for $21,000 cash d. Equipment with a cost of $12,000 and accumulated depreciation of $9,500 was sold for $8,000 cash. e. Equipment was acquired for $32,000 cash. 1. Depreciation expense for the year was $6,000. 8. Bonds payable were retired at their face value. h. Common stock was sold for cash. Calculate the Cash Flows Provided by (Used by) Financing Activities