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Condensed financial data of Landrington Corporation appears below: LANDRINGTON CORPORATION BALANCE SHEET DECEMBER 31, 2021 Assets 2021 2020 Cash 100,000 43,000 Accounts receivable 134,000 80,000 Inventory 157,000 129,000 Prepaid expenses 35,000 38,000 Long-term investments 98,000 51,000 Property, plant and equipment 264,000 215,000 Accumulated amortization 96,000 80,000 692,000 476,000 Liabilities and Shareholders Equity Accounts payable 100,000 83,000 Salaries payable 37,000 35,000 Bank Loan Payable (long-term) 145,000 195,000 Common shares 265,000 105,000 Retained earnings 145,000 58,000 692,000 476,000LANDRINGTON CORPORATION INCOME STATEMENT DECEMBER 31, 2021 ' M Sales 650,000 Cost of good sold 299,000 Gross margin 351,000 Operating expenses 80,000 Amortization expense 25,000 Operating income 246,000 Loss on disposal of equipment 46,000 Income before income tax 200,000 Income tax expense 27,200 Net income 172,800 See the following page for Additional information. Additional information regarding scal 2021: 1. New equipment costing $119,000 was purchased during the year with 30,000 paid in and the remainder nanced through an addition to the bank loan. 2. There were no shares repurchased during the year. 3. Scheduled payments were made on the bank loan through the year. 4. There were no stock dividends in the year. 1) Using the indirect method, prepare a statement of cash flows for the year ended Dec. 31, 2021. Show all your calculations for investing and financing activities on a separate page. (24 marks) 2) Prepare a note to the financial statements giving a summary of any non-cash investing and financing activities. (1 mark)