please answer this question in Asap. thank you!

Ivanhoe Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2021, and 2020. IVANHOE LTD. Balance Sheet May 31 Assets 2021 2020 Cash $20,300 $42,750 Accounts receivable 83,050 74,750 Inventory 168,000 155,750 Prepaid expenses 4,300 5,800 Land 115,750 71,500 Equipment 303,000 183,000 Accumulated depreciation (61,200) (35,750) Total assets $633,200 $497,800 Liabilities and Shareholders' Equity Accounts payable $40,450 $35,750 Dividends payable 5,800 4,300 Liabilities and Shareholders' Equity Accounts payable $40,450 $35,750 Dividends payable 5,800 4,300 Income taxes payable 1,500 5,300 Mortgage payable 115,000 75,750 Common shares 210,500 161,750 Retained earnings 259,950 214,950 Total liabilities and shareholders' equity $633,200 $497,800 Additional Information: 1. Profit for 2021 was $ 103,750. 2. Common shares were issued for $48,750. 3. Land with a cost of $48,750 was sold at a loss of $18,300. 4. Purchased land with a cost of $93,000 with a $53,750 down payment and financed the remainder with a mortgage note payable. 5. No equipment was sold during 2021. Prepare a cash flow statement for the year using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) IVANHOE LTD. Cash Flow Statement - Indirect Method $ Adjustments to reconcile profit to $ $ $ $ Note X: Land with as cost of $ was purchased by paying $ cash and issuing a mortgage note payable for $