Blossom Corporation's comparative balance sheet is presented below. BLOSSOM CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $10,580 $7,910 Accounts receivable 15,690 17,320 Land 14,800 19,240 Buildings 51,800 51,800 Accumulated depreciation-buildings (11,100) (7,400) Total $81,770 $88,870 Liabilities and Shareholders' Equity Accounts payable $9,150 $23,010 Common shares 55,500 51,060 Liabilities and Shareholders' Equity Accounts payable $9,150 $23,010 Common shares 55.500 51.060 Retained earnings 17,120 14,800 Total $81,770 $88,870 Additional information: 1. Profit was $16,750. Dividends declared and paid were $14,430. 2. No noncash investing and financing activities occurred during 2021. 3. The land was sold for cash of $3,630 resulting in a loss of $810 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 eg.-15,000, or in parenthesis eg. (15,000)). BLOSSOM LIMITED Cash Flow Statement-Indirect method December 31, 2021 Operating Activities Profit $ Adjustments to reconcile profit to $ $ > $ e Textbook and Media