Transcribed image text : The income statement, balance sheets, and additional information for Video Phones, Inc., are provided. Additional Information for 2021: 1. Purchase investment in bonds for $96 , 000. 2. Sell land costing $21 , 000 for only $13 , 900 , resulting in a $7 , 100 loss on sale of land. 3. Purchase $51 , 000 in equipment by issuing a $51 , 000 long-term note payable to the seller. No cash is exchanged in the t 4. Declare and pay a cash dividend of $20 , 500 . Required: repare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List ca sutflows and any decrease in cash as negative amounts.)