12/31/21 12/31/20 Assets 33,000 (7,000) Cash Accounts Receivable Supplies 26,000 63.000 58,000 5,000 15,000 19.500 (4.500) Land 39,000 21,000 Equipment Accumulated Depreciation 60,000 82.000 62,000 20,000 (11,000) (14,500) (3,500) Liabilities and Stock Holders' Equity Accounts Payable Bonds Payable 21.000 8,000 13.000 9,000 21,000 (12,000) Common Stock 143,000 113,000 Retained Earnings 30,000 7.000 62,000 55,000 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. f. 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) Operating Activities