Comparative balance sheets for 2021 and 2020 and an income statement for 2021 are provided below for Keegan Industries. Assets: Cash Accounts Receivable Inventory Land (includes right-of-use land) Building Less: Accumulated Depreciation Equipment Less: Accumulated Depreciation 2021 1,825 5,375 2,700 2,025 2,700 (900) 8,550 (1,575) 20,700 2020 1,125 5,850 1,575 1,800 2,700 (810) 6,750 (1,440) 17,550 Diff. 700 475 1,125 225 0 (90) 1,800 (135) Liabilities and Equity: Accounts Payable Lease Liability - Land Common Stock Paid-in Capital - Excess of Par Retained Earnings 3,150 450 9,000 2,025 6,075 20,700 2,025 0 9,000 2,025 4,500 17,550 1,125 450 0 0 1,575 Sales Revenue Gain on Sale of Land Cost of Goods Sold Depreciation Expense - Building Depreciation Expense - Equipment Loss on Sale of Equipment Operating Expenses Net Income 7,935 270 2,790 90 855 45 1,500 2,925 Additional Information: During 2021, equipment costing $900 (80% depreciated) was sold. Required: Prepare a statement of cash flows for the fiscal year 2021 in good form. T Accounts with beginning and ending balances for balance sheet accounts are included. You are not required to complete these