Sabre Limited's unclassified comparative Statements of Financial Position at May 31, 2021 follow. 2021 2020 Cash $0 $36,000 Accounts receivable 38,000 20,000 Inventory 49,000 35.000 Land 95,000 110,000 Buildings and equipment 612,000 303,000 Accumulated deprecation (85.000X110.000) Total assets $709,000 $394,000 Accounts payable Income tax payable Interest payable Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity $9,000 $35,000 3,000 2,000 6,000 7,000 551,000 232,000 90,000 88,000 50.000 30.000 $709,000 $394,000 Other information: Net Income was $53,000 A gain of $14,000 was recorded on the disposal of a small parcel of land. No land was purchased during the year A building was sold for $44,000, resulting in a gain of $23,000. The building originally cost $120,000. All remaining changes to buildings and equipment (cost) totals comes from cash purchases of equipment. The change in common shares is due to the issuance of shares for cash. No share repurchases were made. Included in the change to bank loan payable is the receipt of a new loan of $350,000. The company declared and paid cash dividends during the year. Required Prepare a Statement of Cash Flows for Sabre Limited for the year ending May 31, 2021 using the indirect method. Ignore supplemental disclosures