Sunapee Software Corp. has assembled the following data for the years ending December 31 , 2021 and 2020. (Click the icon to view the current accounts.) Click the icon to view the transaction data.) Requirement 1. Prepare Sunapee's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities. Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) December 31 , 20212020 Current Accounts: Current assets: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses Current liabilities: Accounts payable $57,300$55,600 Income tax payable 18,70016,600 Accruedliabilities14,90027,900 Transaction Data for 2021: Acquisition of land by issuing Purchase of treasury stock $11,800 long-term note payable $197,000 Gain on sale of equipment 5,000 Stock dividends 31,600 Payment of cash dividends 12,200 Collection of loan 12,400 Issuance of long-term note Depreciation expense 19,000 payable to borrow cash 54,600 Purchase of building Net income 5,900 with cash 109,000 Issuance of common stock Retirement of bonds payable for cash 38,100 by issuing common stock 66,000 Proceeds from sale of Purchase of long-term equipment 12,900 investment with cash 45,300 Amortization expense 6,000