Selected information follows for Sunland Select Corporation at December 31: Bonds payable Mortgage notes payable Common shares Retained earnings 2021 2020 $716,400 $716,400 342,000 144,000 39,600 32,400 118,800 61,200 Additional information: 1. Principal payments on the mortgage payable were $18,000. 2. A building was purchased for $360,000 by paying $144,000 cash and signing a mortgage note payable for the balance. 3. Proht for the year was $104,400. Assuming the company reports under ASPE and all dividends have been paid, pre cash flow with either a sign -15.000 or in parenthesis es. (15.000) ncing activities section of the cash flow statement. (Show amounts that decrease Sunland Select Corporation Cash Flow Statement (Partial) For the Year Ended December 31 Financing activities Increase in mortgage payable Sale of common shares Cash Flow Statement (Partial) For the Year Ended December 31, 2021 Financing activities Increase in mortgage payable Sale of common shares Net cash provided by financing activities Note X: During the year, the company acquired a building with a cost of 144000 cash and incurring a mortgage note payable of 5 216000