Additional Information for 2021: 1. Purchase investment in bonds for $101,000. 2. Sell land costing $26,000 for only $18,400, resulting in a $7,600 loss on sale of land. 3. Purchase $56,000 in equipment by issuing a $56,000 long-term note payable to the seller. No cash is exchanged 4. Declare and pay a cash dividend of $23.000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying outflows and any decrease in cash as negative amounts.) VIDEO PHONES, INC. Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities: Adjustments to reconcile net income to net cash flows from operating activities: Net cash flows from operating activities Cish Flows from Investing Activities: Not cash flows from investing activities Cash Flows trom Financing Activities: Net cash flows from financing activities Cash at the beginning of the period Cash at the end of the period