Cullumber Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2021 , and 2020. Prepaid expenses 0,400r,400 Land Equipment Accumulated depreciation Liabilities and Shareholders' Equity Accounts payable $43,600$41,000 Dividends payable Income taxes payable Mortgage payable Common shares Retained earnings Total liabilities and shareholders' equity 1. Profit for 2021 was $109,000. 2. Common shares were issued for $54,000. 3. Land with a cost of $54,000 was sold at a loss of $20,400. 4. Purchased land with a cost of $114,000 with a $59,000 down payment and financed the remainder with a mortgage note payble. 5. No equipment was sold during 2021. Prepare a cash flow statement for the year using the indirect method. Use the order Operating, Investing and Financing. (Show amounts that decrease cash flow with either a-sign e.g. 15,000 or in parenthesis e.g. (15,000).) CULLUMBER LTD. Cash Flow Statement - Indirect Method Year Ended May 31. 2021 Operating Activities Profit $109000 Adjustments to reconcile profit to Net Cash Provided by Operating Activities $ Note X: Land with as cost of \$ was purchased by paying \$ cash and issuing a mortgage note payable for $