The compaian Stalcici U December 31, 2021 December 31 2020 Assets Cash Accounts receivable Inventory Land Equipment, net Total assets $ 18.000 29.000 15,000 20.000 24.000 106,000 $ 22.000 25.000 17,000 0 16,000 80,000 Liabilities and Shareholders' Equity Accounts payables Long-term notes payable 11,000 26.000 25,000 11.000 Common shares Retained earnings Total liabilities and shareholders' equity 15.000 50.000 106,000 12.000 32,000 80,000 Additional information: 1 Net earnings for the year ended December 31, 2021 were $20,000 2. The carrying amount of the equipment at the end of 2021 and 2020 was determined as follows: Equipment Less: accumulated depreciation Net carrying amount December 31, 2021 $ 30,000 (6.000) 24,000 December 31 2020 $ 26,000 (10.000) 16,000 3. Equipment with a cost of $16,000 and accumulated depreciation of $8,000 was sold for cash proceeds of $9,000 during 2021 4 Equipment costing $15,000 was purchased during the year by issuing a note payable. All other equipment purchases were for cash. There were no other non-cash transactions during the year Required: Prepare a statement of cash flows for the year ended December 31, 2021 using the indirect method. Spass is nomidad