Asignacin de Prctica Cash Flows Statement + Ex 174 A comparative Balance Sheet for Chichorreo Co. is presented below: Chinchorreo Co. Comparative Balance Sheet Assets Cash Accounts Receivable Prepaid Insurance Land Equipment Accumulated Depreciation Total Assets 2021 $46,000 70,000 25,000 18,000 70,000 (20,000) $209,000 2020 $31,000 60,000 17,000 40,000 60,000 (13,000) $195,000 Liabilities and Stockholders' Equity Acccounts Payable Bonds Payable Common Stock Retained Earnings Total Liabilities and Stockholders' Equity $11,000 27,000 140,000 31,000 $209,000 $6,000 19,000 115,000 55,000 $195,000 Additional Information: 1. Net loss for 2021 is $10,000. 2. Cash dividends of $14,000 were declared and paid in 2021. 3. Land was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. 5. $22,000 of bods were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair market of the stock at the time of the exchange was $25,000. Instructions: Prepare a statement of cash flows for the year ended 31 December 2021, using the indirect method