Sunland Corporations comparative balance sheet is presented below.

SUNLAND CORPORATION Balance Sheet December 31
Assets		2021			2020
Cash		$12,580			$9,420
Accounts receivable		18,660			20,590
Land		17,600			22,880
Buildings		61,600			61,600
Accumulated depreciationbuildings		(13,200	)		(8,800	)
Total		$97,240			$105,690
Liabilities and Shareholders Equity
Accounts payable		$10,890			$27,370
Common shares		66,000			60,720
Retained earnings		20,350			17,600
Total		$97,240			$105,690

Additional information:

1.		Profit was $19,910. Dividends declared and paid were $17,160.
2.		No noncash investing and financing activities occurred during 2021.
3.		The land was sold for cash of $4,310 resulting in a loss of $970 on the sale of the land.

Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g. (15,000)).