Carla Vista Homes Ltd., a private company reporting under ASPE, reported the following for the year ended September 30, 2021: 2021 2020 $270,000 Land $405,000 Building 472,500 472,500 187,650 168,750 87,750 74.250 13,500 27,000 148,500 67,500 Equipment Accumulated depreciation Dividends payable Mortgage note payable Common shares Retained earnings Depreciation expense Gain on equipment sold Profit 313.750 199,000 108,000 297,000 20,250 2,700 283,500 Additional information: 1. 2. Equipment was purchased for $27,000 Land was purchased for $47.250 cash and a mortgage note payable was issued for the balance. Common shares were issued for $114,750 cash. 3. Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure. (Hint: Use T accounts to help you calculate the cash flows.) (show amounts that decrease cash flow with either a - sign eg.-15,000 or in parenthesis eg. (15,0001) CARLA VISTA HOMES LTD. Cash Flow Statement (Partial) > $ > $ was acquired by paying $ Note X: Land costing $ note payable for $ cash and issuing a mortgage