Carla Vista Corporation's comparative balance sheet is presented below. CARLA VISTA CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $12,870 $9,630 Accounts receivable 19,080 21,060 Land 18,000 23,400 Buildings 63,000 63,000 Accumulated depreciation-buildings (13,500) (9,000) Total $99,450 $108,090 Liabilities and Shareholders' Equity Accounts payable $11,130 $27,990 Common shares 67,500 62,100 Retained earnings 20,820 18,000 Total $99,450 $108,090 Common shares 67,500 62,100 Retained earnings 20.820 18,000 Total $99,450 $108,090 Additional information: 1. Profit was $20,370. Dividends declared and paid were $17,550. 2. No noncash investing and financing activities occurred during 2021. 3. The land was sold for cash of $4,410 resulting in a loss of $990 on the sale of the land. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show amounts that decrease cash flow with either a - signe.g.-15,000, or in parenthesis e.g. (15,000)). CARLA VISTA LIMITED Cash Flow Statement-Indirect method $ Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show amounts that decrease cash flow with either a - sign e.g.-15,000, or in parenthesis e.g. (15,000)). CARLA VISTA LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to $ A > ( > > ( $ A > ( ( > >