Pharoah Homes Ltd., a private company reporting under ASPE, reported the following for the year ended September 30, 2021: Land Building Equipment Accumulated depreciation Dividends payable Mortgage note payable Common shares Retained earnings Depreciation expense Gain on equipment sold Profit 2021 $198,000 231,000 91,740 42,900 6,600 72,600 158,500 145,200 9.900 1,320 138,600 2020 $132,000 231,000 82,500 36,300 13,200 33.000 102,400 52.800 Additional information: 1. 2. Equipment was purchased for $13,200. Land was purchased for $23,100 cash and a mortgage note payable was issued for the balance. Common shares were issued for $56,100 cash. 3. Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure. (Hint: Use T accounts to help you calculate the cash flows.) (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis