Current Attempt in Progress Oriole Corporation's comparative balance sheet is presented below. 2020 ORIOLE CORPORATION Balance Sheet December 31 Assets 2021 Cash $11,730 Accounts receivable 17,380 Land 16,400 Buildings 57,400 Accumulated depreciation-buildings (12,300) Total $90,610 Liabilities and Shareholders' Equity Accounts payable $10,140 Common shares 61,500 Retained earnings 18,970 Total $90,610 $8,770 19,190 21,320 57,400 (8,200) $98,480 $25,500 56,580 16,400 $98,480 Additional information: 1. 2. 3. Profit was $18,560. Dividends declared and paid were $15,990. No noncash investing and financing activities occurred during 2021. The land was sold for cash of $4,020 resulting in a loss of $900 on the sale of the land. ORIOLE LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to $