The balance sheets for Angel Music Co. at December 31, 2021 and December 31, 2020 follow December 31 Cash Accounts receivable Land Equipment Accumulated depreciation 2021 $ 70,000 37,000 55,000 175,000 (37,000) 2020 $ 30,000 41.000 35,000 150.000 (25.000) Total Assets $300,000 $231,000 Accounts payable Long-term loans payable Common shares Retained earnings 3,000 90.000 135,000 72,000 4.000 40,000 130,000 57.000 Total Liabilities & Shareholders' Equity $300.000 $231,000 Additional information for 2021: 1. Net income was S 50,000 2. Land with a book value of $10,000 was sold for $25.000 Additional information for 2021: 1. Net income was $ 50,000. 2 Land with a book value of $10,000 was sold for $25,000 3. Paid off a $20,000 long-term note payable. 4. New equipment costing $5,000 was bought and paid for by issuing common shares. 5. No equipment was sold during the year. 6. A new loan for $65,000 was taken out during the year. Required Prepare a statement of cash flows using the indirect method for the year ended December IS IN PROPER FORMAT