Additional information: 1. Profit for 2021 was $55,221. 2. Bonds payable of $47,400 were retired at maturity. 3. Common shares were issued for $31,600. 4. Land was sold at a loss of $7,900. 5. No equipment was sold during 2021. 6. Net sales for the year were $535,620. 7. Cost of goods sold for the year was $347,442. 8. Operating expenses (not including depreciation expense) were $63,200. 9. Interest expense was $3,950. 10. Income tax expense was $18,407. Prepare a cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - -sign e.g. -15,000 or in parenthesis e.g. (15,000).) SANDHILL ADVENTURES LTD. Cash Flow Statement-Indirect Method $ Adjustments to reconcile profit to V > $