Blossom Inc. is a private company reporting under ASPE. The following selected account balances were reported in Blossom Inc's financial statements at year end: 2021 2020 Cash $ 19,650 $9,100 Buildings 858,000 747,000 Equipment 409,000 354,600 Land 107.000 61.500 311,000 299.000 Accumulated depreciation--buildings Accumulated depreciation-equipment 137.000 102,500 Dividends payable 6,850 3,300 Mortgage payable 549,800 589,800 346,000 315.000 Notes payable Common shares: 5,520 shares in 2021: 4,120 in 2020 545,000 416,000 Retained earnings 213,000 114,000 Cash dividends declared 31.000 14,800 Equipment 409,000 354,600 Land 107.000 61,500 Accumulated depreciation-buildings 311,000 299,000 Accumulated depreciation-equipment 137.000 102,500 Dividends payable 6,850 3,300 549,800 589,800 Mortgage payable Notes payable Common shares: 5,520 shares in 2021:4,120 in 2020 346,000 315,000 545,000 416,000 Retained earnings 213.000 114,000 Cash dividends declared 31,000 14,800 Depreciation expense-buildings 27.500 40.600 48,105 26,250 Depreciation expense-equipment Gain on sale of equipment 1,020 0 11,900 0 Loss on sale of building Interest expense 49.450 45.350 BLOSSOM INC. Cash Flow Statement (Partial) Year Ended December 31, 20214 Financing Activities Issuance of Common Shares $ Repurchase of Common Shares Repayment of Mortgage Note : Repayment of Mortgage Note Payment of Cash Dividends + Net Cash Provided by Financing Activities : $ Teythaaland Media