Comparative Balance Sheets December 31, 2021 and 2020 (S in millions) Assets 2021 2020 Cash $21.75 S15 Accounts receivable 24 22.50 Short-term investments 9 0 Merchandise inventory 34.5 37.50 Prepaid rent 2.25 4.50 Land 60 45 Buildings and equipment 60.75 56.25 Less: Accumulated depreciation (12) (15) S 200.25 S 165.75 Liabilities Accounts payable S 19.50 $15 Wages payable 2.25 0.75 Income tax payable 4.50 6.00 Notes payable 15 0 Bonds payable 26.25 37.50 Less: Discount on bonds (0.75) (2.25) Shareholders' Equity Common stock 97.50 Paid-in capital excess of par Retained earnings 14.25 $ 200.25 S 165.75 75 21.75 18.75 15 Income Statement Revenues Sales revenue $75 Investment revenue 2.25 Gain on sale of land 6. 583.3 Expenses Cost of goods sold 45 Wages expense 9.75 Depreciation expense 2.25 Bond interest expense 3.75 Rent expense 5.25 Loss on sale of equipment 1.5 Income tax expense 6.75 74.25 Net income 59 Additional information from the accounting records: Land costing 573 million, Equipment that originally cost $10.5 million, and which was one-half depreciated was sold Jeden Comptes was purchased as a short-term investment Property was purchased for en a company's recreation and park for its employees A new equipment was acquired by a year, 51 milliste payable Bedsid 15 years ago at the famount were retired at many The company distributed 10% stock dividend (million shares). The market price of the 575 p value commented was 50.75 per share Cahdin ideeds were paid to shareholders Required: Prepare a 2021 statement of cash flows for Bison Printing in a good form using the indirect method. Include a presentation of non-cash investing and financing activities (if any) in the statement of cash flow