The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. Additional Information for 2021: 1. Purchase additional investment in stocks for $76,000. 2. Sell land costing $45,500 for $53,000, resulting in a $7,500 gain on sale of land. 3. Purchase $11,000 in equipment by issuing a $11,000 long-term note payable to the seller. No cash is exchanged in the transaction. 4. Declare and pay a cash dividend of $101,000. 5. Issue common stock for $41,000. Required: Prepare the statement of cash flows for Virtual Gaming Systems using the direct method. Disclose any noncash transactions in an accompanying note. (List cash outflows and any decrease in cash as negative amounts.) VIRTUAL GAMING SYSTEMS Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities