Blossom Homes Ltd., a private company reporting under ASPE, reported the following for the year ended September 30, 2021: Land Building Equipment Accumulated depreciation Dividends payable Mortgage note payable Common shares Retained earnings Depreciation expense Gain on equipment sold Profit 2021 2020 $459,000 $306,000 535,500 535,500 212,670 191,250 99,450 84,150 15,300 30,600 168,300 76,500 354,250 224,200 336,600 122,400 22,950 3,060 321,300 Additional information: 1. Equipment was purchased for $30,600. 2. Land was purchased for $53,550 cash and a mortgage note payable was issued for the balance. 3. Common shares were issued for $130,050 cash. Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure. (Hint: Use T accounts to help you calculate the cas BLOSSOM HOMES LTD. Cash Flow Statement (Partial) Year Ended September 30, 2021 O 01:26:18 $ Note X: Land costing $ was acquired by paying $ cash and issuing a mortgage note payable for $