12/31/21 12/31/20 Assets (Cash 33.000 58.000 Accounts Receivable Supplies Land 26.000 63.000 15.000 60,000 19.500 39.000 17.0001 5.000 (4.500) 21.000 20.000 13,500) Equipment Accumulated Depreciation 82.000 62.000 (11.000) (14,500) Llabilities and Stock Holder Equity Accounts Payable 21.000 8,000 13.000 (12,000) 9.000 21,000 Bonds Payable Common Stock Retained Earnings 143,000 113,000 30.000 62,000 55,000 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. 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) Investing Activities