Wildhorse Corporations comparative balance sheet is presented below.

WILDHORSE CORPORATION Balance Sheet December 31
Assets		2021			2020
Cash		$13,440			$10,050
Accounts receivable		19,930			22,000
Land		18,800			24,440
Buildings		65,800			65,800
Accumulated depreciationbuildings		(14,100	)		(9,400	)
Total		$103,870			$112,890
Liabilities and Shareholders Equity
Accounts payable		$11,630			$29,230
Common shares		70,500			64,860
Retained earnings		21,740			18,800
Total		$103,870			$112,890

Additional information:

1.		Profit was $21,270. Dividends declared and paid were $18,330.
2.		No noncash investing and financing activities occurred during 2021.
3.		The land was sold for cash of $4,610 resulting in a loss of $1,030 on the sale of the land.

Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE