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Crane Inc. is a private company reporting under ASPE. The following selected account balances were reported in Crane Inc's financial statements at year end: 2021 2020 Cash $ 19,725 $ 9,150 Buildings 859,500 748.000 Equipment 410,000 355,400 Land 108,000 62,250 Accumulated depreciation-buildings 311.500 299.750 Accumulated depreciation-equipment 138,000 103,250 6,900 3,350 Dividends payable Mortgage payable 550,200 590,200 Notes payable 346,500 315,500 Common shares: 5,530 shares in 2021: 4,130 in 2020 545,500 416,500 Retained earnings 214,000 115,000 Cash dividends declared 31,500 15.200 27.750 40,650 48.155 Depreciation expense--buildings Depreciation expense-equipment Gain on sale of equipment 26,300 1.030 0 12,100 0 Loss on sale of building 49.550 45,450 Interest expense Additional information: 1. Purchased $81,500 of equipment for $12,600 cash and a note payable for the remainder. 2 Equipment was also sold during the year. 3. 4. Sold a building that originally cost $56,500. Used cash to purchase land and a building. Mortgage payments and notes payable payments included interest and principal amounts. Common shares were issued for cash. 5. 6. Determine the amount of any cash inflows or outflows related to financing activities in 2021. (Hint: Use T accounts the cash flows.) (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis eg. (15,000).) CRANE INC. Cash Flow Statement (Partial) Year Ended December 31, 2021 Financing Activities Issuance of Common Shares 129.000 . Payment of Cash Dividends $