Sandhill Corporation's comparative balance sheet is presented below. SANDHILL CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $16,590 $12.420 Accounts receivable 24590 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 Type here to search 21C Liabilities and Shareholders' Equity $14,350 $36,080 Accounts payable Common shares 87.000 80,040 Retained earnings 26,830 23,200 Total $128,180 $139,320 Additional information: 1 Proht was $26.250. Dividends declared and paid were $22.620. 2 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 es. (15,000))