Kicking Horse Ski Resort Ltd., Comparative Balance Sheet, December 31, 2021 2021 2020 Cash $ 43,000 $ 24,000 Accounts receivable, net 35,000 38,000 Inventory 114,000 82,000 Land 120,000 190,000 Building 200,000 200,000 Accumulated amortization _(50,000) (40,000) Equipment 1,030,000 600,000 Accumulated amortization (118,000) (94.000) $1,374,000 $1,000,000 Accounts payable $ 115,000 $ 100,000 Bonds payable 320,000 -0- Common shares 750,000 750,000 Retained earnings 189.000 150.000 $1,374,000 $1,000,000 Additional 2021 data O Net income for the year was $84,000. O Cash dividends paid amounted to $45,000. Land was sold for cash proceeds of $80,000. Equipment was sold for $70,000 (original cost $150,000dr; accumulated amortization of $60,000 cr). Required: Prepare Kicking Horse's Statement of Cash Flows for 2021 using the Indirect Method