WildhorseCorporation's comparative balance sheet is presented below.

WILDHORSECORPORATION

Balance Sheet

December 31

Assets 2021 2020

Cash $16,870 $12,630

Accounts receivable 25,020 27,610

Land 23,600 30,680

Buildings 82,600 82,600

Accumulated depreciationbuildings (17,700) (11,800)

Total $130,390 $141,720

Liabilities and Shareholders' Equity

Accounts payable $14,600 $36,700

Common shares 88,500 81,420

Retained earnings 27,290 23,600

Total $130,390 $141,720

Additional information:

1. Profit was $26,700. Dividends declared and paid were $23,010.
2. No noncash investing and financing activities occurred during 2021.
3. The land was sold for cash of $5,780resulting in a loss of $1,300on the sale of the land.

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