please answer ASAP

Cullumber Corporation's comparative balance sheet is presented below. CULLUMBER CORPORATION Balance Sheet December 31 Assets 2021 2020 Cash $14,590 $10,910 Accounts receivable 21,620 23,870 Land 20,400 26,520 Buildings 71,400 71,400 Accumulated depreciation-buildings (15,300) (10,200) Total $112,710 $122,500 Liabilities and Shareholders' Equity. Accounts payable $12,620 $31,720 Common shares 76,500 70,380 Retained earnings 23,590 20,400 Total $112,710 $ 122,500 Additional information: 1. 2 Profit was $23,080. Dividends declared and paid were $19,890. No noncash investing and financing activities occurred during 2021. The land was sold for cash of $5,000 resulting in a loss of $1,120 on the sale of the land, 3. Prepare a cash flow statement for 2021 using the indirect method. Lu Corporation reports under ASPE. (Show amounts that decrec cash flow with either a - sign eg. -15,000, or in parenthesis eg. (15,000)). CULLUMBER LIMITED Cash Flow Statement-Indirect method Adjustments to reconcile profit to