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 $ 18,075 Buildings 826,500 $ 8,050 726,000 Equipment Land Accumulated depreciation-buildings 388,000 337,800 86,000 45,750 300,500 283,250 Accumulated depreciation-equipment 116,000 86,750 Dividends payable 5,800 2,250 Mortgage payable 541,400 581,400 Notes payable 335,500 304,500 Common shares: 5,310 shares in 2021: 3,910 in 2020 534,500 405,500 Retained earnings 192,000 93,000 Cash dividends declared 20,500 6,400 Depreciation expense-buildings Depreciation expense-equipment Gain on sale of equipment Loss on sale of building Interest expense 22.250 39,550 47,055 25,200 810 0 7,700 0 47,350 43,250 Additional information: 3. 123456 4. 5. 6. Purchased $70,500 of equipment for $8,200 cash and a note payable for the remainder. Equipment was also sold during the year. Sold a building that originally cost $45,500. 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. (a) Determine the amount of any cash inflows or outflows related to investing activities in 2021. (Hint: Use T accounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a-sign eg. -15,000 or in parenthesis e.g. (15,000).) CRANE INC. Cash Flow Statement (Partial) Determine the amount of any cash inflows or outflows related to investing activities in 2021. (Hint: Use T accounts to calculate the cash flows.) (Show amounts that decrease cash flow with either a-sign eg.-15,000 or in parenthesis e.g. (15,000).) CRANE INC. Cash Flow Statement (Partial) S