Sandhill Corporation's comparative balance sheet is presented below. SANDHILL CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $13.160 $9,840 Accounts receivable 19.500 21,530 Land 18.400 23.920 Buildings 64.400 64.400 Accumulated depreciation-buildings (13,800 ) (9,200 ) Total $101,660 $110.490 Liabilities and Shareholders' Equity Accounts payable $11.380 $28.610 Common shares 69,000 63.480 Retained earnings 21.280 18.400 Total $101,660 $110.490 Additional information: 1. Profit was $20,820. Dividends declared and paid were $17.940. 2. No noncash investing and financing activities occurred during 2021. 3. The land was sold for cash of $4.510 resulting in a loss of $1,010 on the sale of the land. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show an decrease cash flow with either a sign e.g. -15,000, or in parenthesis e.g. (15,000)).