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Wildhorse Inc. is a private company reporting under ASPE. The following selected account balances were reported in Wildhorse Inc's financial statements at year end: 2021 2020 Cash $ 19,575 $9,050 Buildings 856,500 746,000 Equipment 408,000 353,800 Land 106,000 60,750 Accumulated depreciation-buildings 310,500 298.250 Accumulated depreciation-equipment 136,600 101,750 Dividends payable 6,800 3,250 Mortgage payable 549,400 589,400 Notes payable 345,500 314,500 Common shares: 5,510 shares in 2021: 4,110 in 2020 544,500 415,500 Retained earnings 212,000 113,000 Cash dividends declared 30,500 14,400 Depreciation expense--buildings 27,250 40.550 Depreciation expense-equipment 48,055 26,200 1,010 0 Gain on sale of equipment 11 700 Inss on sale of building C -13 10,VOJ ZU,ZU vepre TALUITERPENS EquipITETE Gain on sale of equipment Loss on sale of building Interest expense 1,010 11,700 49,350 0 0 45,250 Additional information: 1. Purchased $80,500 of equipment for $12,200 cash and a note payable for the remainder. 2. Equipment was also sold during the year. 3. Sold a building that originally cost $55,500. 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 eg.-15,000 or in parenthesis eg. (15,000).) WILDHORSE INC. Cash Flow Statement (Partial) ch o Bien 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 ex (15,000).) WILDHORSE INC. Cash Flow Statement (Partial) $