Blossom Corporation's comparative balance sheet is presented below. BLOSSOM CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $17,160 $12,840 Accounts receivable 25.440 28,080 Land 24,000 31.200 84,000 84,000 Buildings Accumulated depreciation-buildings (12,000) (18,000) $132.600 Total $144, 120 $14.840 $37,320 Liabilities and Shareholders' Equity Accounts payable Common shares Retained earnings 90,000 82,800 27.760 24,000 $132,600 $144,120 Total Additional information: 1. 2. Proht was $27,160. Dividends declared and paid were $23,400. No noncash investing and financing activities occurred during 2021 The land was sold for cash of $5,880 resulting in a loss of $1,320 on the sale of the land, 3. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE.(Show amounts that decrease cash flow with either a signes -15,000, or in parenthesis c.8. (15,000)). BLOSSOM LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to . $ $ $