Additional data: - Sales were $39,000; $24,000 in cash was recelved from customers. - Bought new land for cash, $30,000. - Sold other land for Its book value of $15,000. - Pald $3,000 princlpal on the long-term note payable and $3,000 in Interest. - Issued new shares of stock for $30,000 cash. - Cash dividends of $5,000 were declared and paid to stockholders. - Pald $17,500 on accounts payable. - No Inventory purchases were made; other expenses were Incurred on account. - All wages were pald in cash. - Other expenses were on account. Required: a. Prepare a comparatlve balance sheet at December 31, for 2021 and 2020. Include the change from 2020 to 2021. b. Prepare the statement of cash flows using the direct method