Wildhorse Corporation's comparative balance sheet is presented below. WILDHORSE CORPORATION Balance Sheet December 31 Assets 2021 Cash $13,440 Accounts receivable 19,930 Land 18,800 Buildings 65,800 Accumulated depreciation-buildings (14,100) Total $103,870 Liabilities and Shareholders' Equity Accounts payable $11,630 Common shares 70,500 Retained earnings 21,740 Total $103,870 2020 $10,050 22,000 24,440 65,800 (9,400) $112,890 $29,230 64,860 18,800 $112,890 Additional information: 1. 2. Profit was $21,270. Dividends declared and paid were $18,330. No noncash investing and financing activities occurred during 2021. The land was sold for cash of $4,610 resulting in a loss of $1,030 on the sale of the land. 3. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE.(Show amounts that decrease cash flow with either a-sign e.g.-15,000, or in parenthesis eg. (15,000)). WILDHORSE LIMITED Cash Flow Statement-Indirect method $ Adjustments to reconcile profit to $ S S