Crane Homes Ltd., a private company reporting under ASPE, reported the following for the yello Land Building Equipment Accumulated depreciation Dividends payable Mortgage note payable Common shares Retained earnings Depreciation expense Gain on equipment sold Profit 2021 2020 $216,000 $144,000 252.000 252,000 100,000 90,000 46,800 39,600 7.200 14,400 79,200 36,000 172.000 110,800 158,400 57,600 10,800 1,440 151,200 Additional information: 1. Equipment was purchased for $14,400. 2. Land was purchased for $25,200 cash and a mortgage note payable was issued for the balance. 3. Common shares were issued for $61.200 cash. Prepare the investing and financing activities sections of the cash flow statement and any required note CISCIOUS amounts that decrease cash flow with ether a signes -15,000 or in parenthesis (15,000) Show Times CRANE HOMES LTD. Cash Flow Statement (Partial) $ Note X: Land costing $ was acquired by paying $ cash and issuing a mortgage note payable for $