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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 $75,000 2. Sell land costing $45,000 for $54,000, resulting in a $9,000 gain on sale of land. 3. Purchase $10,000 in equipment by issuing a $10,000 long-term note payable to the seller. No cash is exchanged in the transaction. 4. Declare and pay a cash dividend of $100,000. 5. issue common stock for $40,000. Additional Information for 2021: 1. Purchase additional investment in stocks for $75,000, 2. Sell land costing $45,000 for $54,000, resulting in a $9,000 gain on sale of land. 3. Purchase $10,000 in equipment by issuing a $10,000 long-term note payable to the seller. No cash is exchanged in the transaction. 4. Declare and pay a cash dividend of $100,000. 5. Issue common stock for $40,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List cash outfiows and any decrease in cash as negative amounts.) VIRTUAL GAMING SYSTEMS Statement of Cash Flows For the Year Ended December 31, 2021