NEED HELP WITH THE ONES MARKED WITH A RED X

Additional Information for 2021:

1. Purchase investment in bonds for $112,000.
2. Sell land costing $37,000 for only $28,300, resulting in a $8,700 loss on sale of land.
3. Purchase $67,000 in equipment by issuing a $67,000 long-term note payable to the seller. No cash is exchanged in the transaction.
4. Declare and pay a cash dividend of $28,500.

Required:

Prepare the statement of cash flows using theindirectmethod. Disclose any noncash transactions in an accompanying note.(List cash outflows and any decrease in cash as negative amounts.)