Blossom Corporation's comparative balance sheet is presented below. BLOSSOM CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $13,730 $10,280 Accounts receivable 20,350 22,460 Land 19,200 24,960 Buildings 67,200 67,200 Accumulated depreciation-buildings (14,400) (9,600 ) Total $106,080 $115,300 Liabilities and Shareholders' Equity. Accounts payable $11,880 $29,860 Common shares 72,000 66,240 Retained earnings 22,200 19,200 Total $106,080 $115,300 Additional information: 1. Profit was $21,720. Dividends declared and paid were $18,720. 2. No noncash investing and financing activities occurred during 2021. 3. The land was sold for cash of $4,700 resulting in a loss of $1,060 on the sale of the land. 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-sign e.g.-15,000, or in parenthesis e.g. (15,000)). BLOSSOM LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to $ A A A A > > > > > > > >