The comparative balance sheet for Expedition Travel Services, Inc., for December 31, 2021 and 2020, is as follows: (Click the icon to view the comparative balance sheet.) The following information is taken from the records of Expedition Travel Services, Inc.: (Click the icon to view the transaction data.) Expedition Travel Services, Inc., uses the indirect method for preparing the statement of cash flows. Prepare the operating section of the statement of cash flows for 2021. (Use parentheses or a minus sign for numbers to be subtracted or net cash outflow.) Transactions a. Land was sold for $1,100. b. Equipment was purchased for cash. c. There were no disposals of equipment during the year. d. The common stock was issued for cash. e. Net income for 2021 was $31,000. f. Cash dividends paid during the year were $9,000. Balance Sheet Balance Sheet