Whitefish Ski Resort Ltd., Comparative Balance Sheet, December 31, 2021 Cash Accounts receivable, net Inventory Land Building, net Equipment, net 2021 $ 24,000 54,000 99,000 120,000 150,000 2020 $ 43,000 19,000 97,000 190,000 160,000 Accounts payable Mortgage payable Common shares Retained earnings Additional 2021 financial data: 912,000 $1,359,000 $ 100,000 330,000 506,000 $1,015,000 $ 115,000 -0- 750,000 179,000 $1,359,000 750,000 150,000 $1,015,000 Net income for the year was $69,000 after deducting amortization expense of $90,000. Dividends paid amounted to $40,000 in 2021. Land was sold for cash proceeds of $80,000. Equipment was sold for $70,000 (original cost $150,000dr; Accumulated Amortization of $60,000cr). Required: Prepare Whitefish's Statement of Cash Flows for 2021 using the Indirect Method