The income statement, balance sheets, and additional information for Video Phones, Inc., are provided. Additional Information for 2021: 1. Purchase investment in bonds for $112,000. 2. Sell land costing $37,000 for only $28,300, resulting in a $8,700 loss on sale of land. 3. Purchase $67,000 in equipment by issuing a $67,000 long-term note payable to the seller. No cash is exchanged in the 4. Declare and pay a cash dividend of $28,500. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying