Cullumber Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2021, and 2020.

CULLUMBER LTD. Balance Sheet May 31
Assets		2021			2020
Cash		$23,300			$45,250
Accounts receivable		86,550			77,250
Inventory		178,000			158,250
Prepaid expenses		5,300			6,800
Land		128,250			76,500
Equipment		313,000			193,000
Accumulated depreciation		(71,200	)		(38,250	)
Total assets		$663,200			$518,800
Liabilities and Shareholders Equity
Accounts payable		$41,950			$38,250
Dividends payable		6,800			5,300
Income taxes payable		2,500			6,300
Mortgage payable		125,000			78,250
Common shares		215,500			164,250
Retained earnings		271,450			226,450
Total liabilities and shareholders equity		$663,200			$518,800

Additional Information:
1.		Profit for 2021 was $106,250.
2.		Common shares were issued for $51,250.
3.		Land with a cost of $51,250 was sold at a loss of $19,300.
4.		Purchased land with a cost of $103,000 with a $56,250 down payment and financed the remainder with a mortgage note payable.
5.		No equipment was sold during 2021.

Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)