2 (12 marks, suggested 8 - 10 minutes)S Comparative statements of financial position for Fab 5 Co. appear below. 2021 2020 Liabilities and shareholder's equity Accounts payable $21,000 $9,000 Mortgage payable 37,000 45,000 Common shares 40,000 23,000 Retained earnings 89,000 97,000 Total liabilities and shareholders' equity 187,000 174,000 Not Investing Dividends declared and paid during the year $35,000 Using the indirect method and in good form, prepare the investing section of the Statement of Cash Flows for the year ended December 31, 2021. Show all calculations