Sandhill Corporation's comparative balance sheet is presented below. SANDHILL CORPORATION Balance Sheet December 31 2021 2020 Assets Cash $16,590 $12.420 Accounts receivable 24,590 27.140 Land 23,200 30,160 Buildings 81,200 81,200 Accumulated depreciation-buildings (17.400) (11,600 ) Total $128.180 $139,320 Liabilities and Shareholders' Equity Liabilities and Shareholders' Equity Accounts payable $14,350 $36,080 Common shares 87,000 80,040 Retained earnings 26,830 23,200 Total $128,180 $139,320 Additional information: 1. 2 Profit was $26,250. Dividends declared and paid were $22,620. No noncash investing and financing activities occurred during 2021. The land was sold for cash of $5,680 resulting in a loss of $1.280 on the sale of the land. 3. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show amc cash flow with either a - sign e g. -15,000, or in parenthesis eg. (15,000))