Question \#9 ( 15 Marks) Santiago Corporation, a private corporation following ASPE, prepared the following income statement and comparative balance sheet for 2021. Additional data: 1. Equipment was purchased for $400,000 in cash. 2. Land was sold for cash proceeds of $200,000. 3. Bonds were sold for $500,000 in cash. 4. There were $380,000 of principal payments in cash on notes payable. 5. Cash dividends were paid during the year. Instructions: Prepare a cash flow statement for the year ended December 31, 2021 using the indirect method