The balance sheet at 31 December 2020 for GBP Investments Limited is presented below. GBP Investments Limited Balance Sheet Cash Accounts receivable Investments Plant assets (net) Land 31 December 2020 $ 55,250 $ 60,850 $ 90,000 $142,500 $ 90,000 $438,600 Accounts payable Note payable (long-term) Common stock Retained earnings $ 75,200 $ 66,000 $250,000 $ 47,400 $438,600 During 2021, the following occurred: 1. Net income for 2021 was $51,500, including $10,650 in depreciation expense 2. Land was purchased through the issuance of $250,000 in additional note payable 3. GBP Investments Limited liquidate its available-for-sale investment at a gain of $25,000 4. An additional $18,250 in common stock was issued at par 5. An equipment was purchased for $78,000 cash 6. Dividend totaling $45,250 was declared and paid to stockholders 7. At 31 December 2021, Cash was $91,000, Accounts Receivable was $84,000, and Accounts Payable was $86,950 Instruction Prepare a statement of cash flows for the year 2021 for GBP Investments Limited.