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: Cash Buildings Equipment Land Accumulated depreciation-buildings Accumulated depreciation-equipment Dividends payable Mortgage payable Notes payable Common shares:5,410 shares in 2021;4,010 in 2020 Retained earnings Cash dividends declared Depreciation expense-buildings Depreciation expense-equipment Gain on sale of equipment Loss on sale of building Interest expense 2021 $ 18,825 841,500 398,000 96,000 305,500 126,000 6,300 545,400 340,500 539,500 202,000 25,500 24,750 47,555 2020 $ 8,550 736,000 345,800 53,250 290,750 94,250 2.750 585,400 309,500 410,500 103,000 10,400 40,050 25,700 o 0 44,250 910 9,700 48,350 Additional information: 1. Purchased $75,500 of equipment for $10.200 cash and a note payable for the remainder. 2 Equipment was also sold during the year. 3 Sold a building that originally cost $50,500. 4. Used cash to purchase land and a building. 5. Mortgage payments and notes payable payments included interest and principal amounts. 6. Common shares were issued for cash. Determine the amount of any cash inflows or outflows related to investing activities in 2021. (Hint: Use T accounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) BLOSSOM INC. Cash Flow Statement (Partial)