please help me solve this cash flow statement problem, thank you.

Assets 2021 2020 Cash $16.870 $12,630 Accounts receivable 25,020 27,610 Land 23,600 30,680 Buildings 82,600 82,600 Accumulated depreciation-buildings (17.700 (11,800 Total $130.390 $141,720 Liabilities and Shareholders' Equity Accounts payable $14,600 $36,700 Common shares 88.500 81,420 Retained earnings 27.290 23.600 Total $130,390 $141,720 Additional information: 1. Profit was $26.700. Dividends declared and paid were $23,010. 2. No noncash investing and financing activities occurred during 202 1. 3 . The land was sold for cash of $5.780 resulting in a loss of $ 1,300 on the sale of the land. Prepare a cash flow statement for 202 1 using the indirect method. Lu Corporation reports under ASPE cash flow with either a - sign e.g. -15,000. or in parenthesis e.s. (15.000))