ive asked the question 3 times now and people keep working out "Sale of Land" as 135 and "Acquired Land" as 130 these answers are not correct..... Can someone please show me how to solve for these with steps?

Problem 21-5 (Algo) Statement of cash flows; direct method [LO21-3, 21-8] Comparative balance sheets for 2021 and 2020 and a statement of income for 2021 are given below for Metagrobolize Industries Additional information from the accounting records of Metagrobolize also is provided. METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 540 Assets Cash Accounts receivable Inventory Land Building Less: Accumulated depreciation Equipmer Less: Accumulated depreciation Patent $ 400 $ 205 390 210 360 550 515 900 900 (300) (270) 2,600 2,270 (367) (340) 1,200 1,450 $ 5,913 55,300 to $ 640 170 130 390 130 Liabilities Accounts payable Accrued liabilities Lease liability-land Shareholders' Equity Common stock Pald.in capital-excess of par Retained earnings 3,140 750 1,083 $ 5,913 3,000 730 1,050 $ 5,300 HETAGROBOLIZE INDUSTRIES Income Statement For the Year Ended December 31, 2021 ($ in thousands) Revenues Sales revenue $2,489 Gain on sale of land 40 $2,529 Expenses Cost of goods sold $ 8.40 Depreciation expense-building 30 Depreciation expense-equipment 216 Loss on sale of equipment 15 Amortization of patent 250 Operating expenses 550 1.901 Net income $ 628 Additional information from the accounting records: a. Annual paymer of $20,000 on the finance lease liability are paid each January 1, beginning in 2021. b. During 2021, equipment with a cost of $210,000 (90% depreciated) was sold. c. The statement of shareholders' equity reveals reductions of $160,000 and $435,000 for stock dividends and cash dividends, respectively Required: Prepare the statement of cash flows of Metagrobolize for the year ended December 31, 2021. Present cash flows from operating activities by the direct method. (Enter your answers in thousands (.e., 10,000 should be entered as 10). Amounts to be deducted should be indicated with a minus sign.) 4 Answer is not complete. METAGROBOLIZE INDUSTRIES Statement of Cash Flows For the year ended December 31, 2021 (5 in thousands) Cash flows from operating activities: Cash inflows: From customers $ 2,309 > > Cash outflows: To suppliers of goods For operating expenses (770) (510) $ 1,029 Net cash flows from operating activities Cash flows from investing activities: Sale of land Sale of equipment Purchase of equipment 135 X 6 (540) (399) Net cash flows from investing activities Cash flows from financing activities: Payment of dividends (435) Net cash flows from financing activities Net increase (decrease) in cash Cash balance, January 1 Cash balance, December 31 Noncash investing and financing activities Acquired land (435) 195 205 400 $ 130 x $