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The comparative balance sheet for Sandhill Adventures Ltd., a private company reporting under ASPE, follows: 2020 SANDHILL ADVENTURES LTD. Balance Sheet December 31 Assets 2021 Cash $33.970 Accounts receivable 60.040 Inventory 126,400 Prepaid expenses 9.480 Land 39,500 Equipment 213,300 Accumulated depreciation (71,100 Total assets $411,590 Liabilities and Shareholders' Equity Accounts payable $33.970 Dividends payable 5.925 Income taxes payable 1.975 Bonds payable 94,800 Common shares 163,530 Retained earnings 111,390 Total liabilities and shareholders' equity $411.590 $9.954 67.150 135,880 3,950 59,250 150,100 (31.600) $394,684 $30,020 3.950 4.740 142.200 131,930 81,844 $394,684 Additional information: 1. Profit for 2021 was $55,221. 2. Bonds payable of $47.400 were retired at maturit 3. Common shares were issued for $31,600. 4. Land was sold at a loss of $7.900. 5. No equipment was sold during 2021. 6. Net sales for the year were $535,620. 7. Cost of goods sold for the year was $347.442. 8. Operating expenses (not including depreciation expense) were $63,200. 9. Interest expense was $3,950. 10. Income tax expense was $18.407. SANDHILL ADVENTURES LTD. Cash Flow Statement-Indirect Method Year Ended December 31, 2021 Profit $ 55221 Adjustments to reconcile profit to Operating Activities Payments for Taxes $ 18407 Loss on Sale of Land 7900 Depreciation Expense 39500 Redemption of Bonds 3950 I Decrease in Accounts Receivable 7110 Decrease in Inventory 9480 Payments for Taxes 21172 Net Cash Provided by Operating Activities 118816 Net Cash Provided by Operating Activities 1181816 C > $ >