Blossom Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2021, and 2020.

BLOSSOM LTD. Balance Sheet May 31
Assets		2021			2020
Cash		$19,400			$42,000
Accounts receivable		82,000			74,000
Inventory		165,000			155,000
Prepaid expenses		4,000			5,500
Land		112,000			70,000
Equipment		300,000			180,000
Accumulated depreciation		(58,200	)		(35,000	)
Total assets		$624,200			$491,500
Liabilities and Shareholders Equity
Accounts payable		$40,000			$35,000
Dividends payable		5,500			4,000
Income taxes payable		1,200			5,000
Mortgage payable		112,000			75,000
Common shares		209,000			161,000
Retained earnings		256,500			211,500
Total liabilities and shareholders equity		$624,200			$491,500

Additional Information:
1.		Profit for 2021 was $103,000.
2.		Common shares were issued for $48,000.
3.		Land with a cost of $48,000 was sold at a loss of $18,000.
4.		Purchased land with a cost of $90,000 with a $53,000 down payment and financed the remainder with a mortgage note payable.
5.		No equipment was sold during 2021.

Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)