The comparative balance sheet for Fair Isle 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 Fair Isle Travel Services, Inc.: (Click the icon to view the transaction data.) Prepare the statement of cash flows (indirect method) for Fair Isle Travel Services, Inc., for 2021. Prepare the statement one section at a time. (Use parentheses or a minus sign for numbers to be subtracted and decreases in cash.) Transactions a. Land was sold for $15,000. 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 $33,000. f. Cash dividends paid during the year were $12,000. Balance Sheet Balance Sheet