Condensed financial data follow for Sunland Ltd. Sunland reports under ASPE. SUNLAND LTD. Balance Sheet December 31 Additional information: 1. New equipment costing $74,800 was purchased for $22,000 cash and a $52,800 note payable. 2. Equipment with an original cost of $50,600 was sold at a loss of $6,600. 3. Notes payable matured during the year and were repaid. 4. A long-term investment was acquired for cash. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign