Can you help me fill out whats missing and show the work please, thanks.

3 VIRTUAL GAMING SYSTEMS Balance Sheets December 31 75 2021 2020 Assets Current assets Cash Accounts receivable Inventory Prepaid rent Long term assets Investments $ 409,500 64,000 160,000 4,600 $ 343,500 80.000 145,000 7,200 Land 205,000 215,000 250,000 (143.000 $1,105,100 110,000 270,000 220,000 (110.000 $1.066,000 $ 5 Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term liabilities Notes payable Stockholders' equity Common stock Retained earnings Total liabilities and stockholders equity 35,000 5.100 25,000 98,000 4.000 29,000 265,000 460,000 375.ee 52,165,100 235,000 400,000 300,000 33,000,000 Additional information for 2021: 1. Purchase additional investment in stocks for $95.000 2. Sell and costing $55,000 for $62.000, resulting in a $7000 gain on sale of land 3. Purchase $30.000 in equipment by Issuing a $30,000 long-term note payable to the selle No cash is exchanged in the transaction 4 Declare and pay a cash dividend of $120,000 5. Issue common stock for $60,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (Ust cash 3 $ 195,000 For the Year Ended December 31, 2021 Cash Flows from Operating Activities Net income Adjustments to reconcile net income to net cash flows from operating activities Gain (on sale of land) Depreciation expense Decrease in accounts receivable 95 Ints (7.000) 33,000 Increase in inventory Decrease in prepaid rent Decrease in accounts payable Increase in interest payable Decrease in income tax payable OOO $ 221,000 Net cash flows from operating activities Cash Flows from Investing Activities Proceeds from sale of land Purchase investment in stock > 62.000 (95.000) (33.000) Net cash flows from investing activities Cash Flows from Financing Activities Payment of cash dividends Issue common stock (120,000) 60.000 . Not cash flows from financing activities Net Increase in cash Cath at the boginning of the period Cash at the end of the period Note: Noncash Activities (50,000) 65,700 343,800 409,500 slo IS Mc