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Blossom Homes Ltd, a private company reporting under ASPE, reported the following for the year ended September 30, 2021 2021 2020 Land $252,000 $168,000 Building 294,000 294.000 Equipment 116,760 105.000 54,600 46,200 8,400 16,800 Accumulated depreciation Dividends payable Mortgage note payable Common shares 92.400 42,000 199,000 127,600 Retained earnings 184,800 67.200 Derniatin expense 12.600 Depreciation expense 12,600 1,680 Gain on equipment sold Profit 176,400 Additional information: 1. 2. Equipment was purchased for $16.800. Land was purchased for $29.400 cash and a mortgage note payable was issued for the balance. Common shares were issued for $71,400 cash. 3. Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure. (Hint: Use T accounts to help you calculate the cash flows.) (Show amounts that decrease cash flow with either a-signeg. 15,000 or in parenthesis eg. (15,000).) RLOSSOM HOMES LTD. BLOSSOM HOMES LTD. Cash Flow Statement (Partial) Year Ended September 30, 2021 Cash Flows from Investing Activities Purchase of Equipment $ C -16,800 Purchase of Land > -29,400 > Sale of Equipment $ $ $ >