Sunland Industries Ltds 2021 single-step income statement and comparative balance sheet are provided below: SUNLAND INDUSTRIES LTD. Income Statement Year Ended December 31, 2021 Revenue $967,500 $499,200 194,700 Expenses Cost of goods sold Salaries Depreciation expense Other operating expenses Interest expense 26,900 79,200 18.700 Income taxes 23,700 842.400 Profit $125,100 SUNLAND INDUSTRIES LTD. Balance Sheet December 31 2021 2020 Assets Cash $42,500 $29,000 Accounts receivable 49,900 43,000 Inventory 32,500 37,900 Prepaid expenses 21,000 21,000 Land 303,200 303,200 525,500 446,600 Building and Equipment Accumulated depreciation (170,900) (144,000) Total assets $803,700 $736,700 Total assets $803,700 $736,700 Liabilities and Shareholders' Equity $46,800 $41,400 Accounts payable Taxes payable 20,000 23,900 Interest payable 20,500 23,400 Salaries payable 28,900 24,000 Long-term debt 243,500 279,000 Common shares 158,000 119,000 Retained earnings 286,000 226,000 Total liabilities and shareholders' equity $803,700 $736,700 Additional information: Total liabilities and shareholders' equity $803,700 $736,700 Additional information: 1. No new long-term debt was taken during the year. 2. New equipment was purchased, and none was sold. 3. Common shares were issued for cash. 4. Cash dividends were paid to common shareholders. Prepare the cash flow statement for 2021, using the indirect method. (Show amounts that decrease ca -15,000 or in parenthesis e.g. (15,000).) SUNLAND INDUSTRIES LTD. Cash Flow Statement Adjustments to reconcile profit to S > . In > $ Sfor later Attempts: 0 of 1 used Submit