The records of Rangler Paper Co. reflect the select data provided below for the reporting period ended 31 December 20X5. Statement of Financial Position Data Paid cash dividend $ 21,000 Established restricted construction cash fund (a long-term investment) to build a new building 65,500 Increased inventory of merchandise 19,500 Borrowed on a long-term note 30,500 Acquired five acres of land for a future site for the company; paid in full by issuing 3,550 shares of Rangler common shares, when the quoted market price per share was $15 53,250 Increase in prepaid expenses 4,100 Decrease in accounts receivable 8,100 Payment of bonds payable in full at book value 102,500 Increase in accounts payable 7,200 Cash from disposal of old operational assets (sold at book value) 13,100 Decrease in rent receivable 4,200 Statement of Comprehensive Income Sales revenue $411,000 Rent revenue 15,500 Cost of goods sold (201,000 ) Depreciation expense (25,500 ) Remaining expenses (102,500 ) Net earnings and comprehensive income $97,500 Required: Prepare the SCF using the indirect method for operating activities. Group all changes in non-cash working capital in operations as one amount. Separate disclosure of cash paid for interest and income tax and investment income is not required. Assume a beginning cash balance of $67,500. (Deductible amounts and Cash outflows should be indicated with minus sign.)