the followers. 225626 Calculate Cashows from Operating Investing & Financing Activities 12/31/21 12/31/20 Assets 23.000 Cash Accounts Receivable Supplies Land 62.000 14.000 63,000 76,000 31.000 60.000 17 000 40.000 60.000 (13,000) 8,000 2.000 (3.000) 23.000 16,000 (6.000 Equipment Accumulated Depreciation (7.000) Liabilities and Stock Holders' Equity Accounts Payable 15.000 7.000 145,000 6,000 19,000 9,000 (12,000) Bonds Payable Common Stock 115,000 30,000 Retained Earnings 64.000 55,000 9.000 Additional information: a. Net income for 2021 is $18,000. b. Cash dividends of $9.000 were declared and paid in 2021. c. Land was purchased for $23,000 cash. d. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $8,000 cash. e. Equipment was acquired for $31,000 cash. f. Depreciation expense for the year was $4,000. g. Bonds payable were retired at their face value. h. Common stock was sold for cash. Calculate the Cash Flows Provided by (Used by) Investing Activities