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Sunland Corporation's comparative balance sheet is presented below. Additional information: 1. Profit for the year was $26,700. Dividends declared and paid were $23,010. 2. No noncash investing and financing activities occurred during 2024. 3. The land was sold for cash of $5.780, resulting in a loss of $1,300 on the sale of the land. 2. No noncash investing and financing activities occurred during 2024. 3. The land was sold for cash of $5,780, resulting in a loss of $1,300 on the sale of the land. Prepare a cash flow statement for 2024 using the indirect method. Sunland Corporation reports under ASPE. (Show amounts that decrease cash flow with either a - sign eg. 15,000, or in parenthesis es, (15,000)