21 (10 points): Calculate cash from operating activities using the balance sheet and note below. Stockton Company December 31 2021 2020 Cash $11,400 $10,200 Accounts receivable (net) 38,300 20,300 Inventory 35,000 42,000 Land 0 10,000 Equipment 226,500 150,000 Accumulated depreciation -37,700 -25,000 $273,500 $207,500 Accounts payable $13,500 $26,500 Accrued liabilities 19,000 17,000 Long-term notes payable 60,000 45,000 Common stock 125,000 90,000 Retained earnings 56,000 29,000 $273,500 $207,500 Additional data: Net income for the year 2021, $37,000. Depreciation on plant assets for the year, $12,700. . Sold land for $33,000. . Paid dividends of $10,000. . Purchased equipment costing $26,500, paid cash. Purchased equipment and gave a $50,000 long-term note payable. Paid a $35,000 long-term note payable by issuing common stock