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Question BAHEX Limited's year end is December 31. See the following information: BAHEX Limited Consolidated Statement of Financial Position as at December 31 Non-Current Assets 2021 2020 Land 122 850 35 000 Equipment 353 150 327 950 Current Assets Cash 47 950 54 600 Accounts receivables 145 250 150 850 Interest receivables 2100 3 150 Inventories 130 050 114 650 Investments 205 950 207 700 1 007 300 893 900 Current Liabilities Accounts payables 57 400 62 650 Salary payable 29 400 28 350 Other accrued liabilities 85 400 78 750 Long-Term Liabilities Mortgages 141 350 225 550 Stockholders' Equity Preferred stock 250 000 200 000 Common stock 260 000 230 000 Retained earnings 183 750 68 600 1007 300 893 900 Consolidated income statement for the period is as follows: BAHEX Limited Consolidated Income Statement for Year Ended 2021 December 31 Sales Revenue Cost of Sales 1 533 000 718 200 814 800 Gross Profit Expenses: Salary Expenses 267 400 Depreciation Expense - Equipment Other Operating Expenses 53 550 173 950 494 900 319 900 Operating Income Other Revenue and Expenses: Gain on Sale of Land 4 000 (86 100) Interest Expense Interest Revenue 40 950 (41 150) Income before Tax Income Tax Expense 278 750 59 150 219 600 Net Income Additional Information: i BAHEX paid dividends of $104 450. ii. A parcel of land was sold for $34 000, the book value of which was $30 000. iii. The corporation issued both preferred and common stock during the year Required: The Consolidated Statement of Cash Flows of BAHEX Limited for year ended 2021 December 31