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Problem 11-4B Prepare a statement of cash flows-indirect method (LO11-2, 11-3, 11-4, 11-5 The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. Additional Information for 2021: 1. Purchase additional investment in stocks for $89,000. 2. Sell land costing $52,000 for $56,000, resulting in a $4,000 gain on sale of land 3. Purchase $24,000 in equipment by issuing a $24,000 long-term note payable to the seller No cash is exchanged in the transaction 4. Declare and pay a cash dividend of $114,000 5. Issue common stock for $54,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List cash outflows and any decrease in cash as negative amounts.)