Crane Corporation's comparative balance sheet is presented below. CRANE CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $10,870 $8,140 Accounts receivable 16,110 17,780 Land 15,200 19,760 Buildings 53,200 53.200 Accumulated depreciation-buildings (11,400) (7.600) Total $83,980 $91,280 Liabilities and Shareholders' Equity. Accounts payable $9.400 $23.640 Common shares 57,000 52.440 Retained earnings 17.580 15,200 Total $83,980 $91,280 Additional information: 1. Profit was $17,200. Dividends declared and paid were $14,820. No noncash investing and financing activities occurred during 2021. 2. 3. The land was sold for cash of $3.720 resulting in a loss of $840 on the sale of the land. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE.(Show amounts that decrease cash flow with either a-sign e.g.-15,000, or in parenthesis eg. (15,000)). CRANE LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to $ > ( ( A > > ( ( LA $ LA (A