Calculate Cash Flows from Operating, Investing & Financing Activities 12/31/21 12/31/20 Assets Cash 26,000 33,000 Accounts Receivable 17.000) 5,000 58,000 Supplies Land 19.500 (4.500) 63.000 15.000 60,000 82,000 (11.000) 39.000 Equipment 21.000 20,000 62.000 Accumulated Depreciation (14,500) (3.500) Liabilities and Stock Holders' Equity 21.000 8,000 13.000 21.000 (12,000) 30.000 113,000 55,000 7.000 Accounts Payable Bonds Payable 9,000 Common Stock 143,000 Retained Earnings 62.000 Additional information: a. Net income for 2021 is $20,000. b. Cash dividends of $13,000 were declared and paid in 2021 c. Land was purchased for $21,000 cash. d. Equipment with a cost of $12.000 and accumulated depreciation of $9,500 was sold for $8,000 cash. e Equipment was acquired for $32.000 cash. 1. Depreciation expense for the year was $6,000. g Bonds payable were retired at their face value. h. Common stock was sold for cash