PRINTER VERSION (BACK NEX Exercise 17-10 Cullumber Homes Ltd., a private company reporting under ASPE, reported the following for the year ended September 30, 2021: Land Building Equipment Accumulated depreciation Dividends payable Mortgage note payable Common shares Retained earnings Depreciation expense Gain on equipment sold Profit 2021 $366,000 427,000 169,580 79,300 12,200 134,200 284,500 268,400 18,300 2,440 256,200 2020 $244,000 427,000 152,500 67,100 24,400 61,000 180,800 97,600 Additional information: 1. Equipment was purchased for $24,400. 2. Land was purchased for $42,700 cash and a mortgage note payable was issued for the balance. 3 Common shares were issued for $103,700 cash. Prepare the investing and financing activities sections of the cash flow statement and any required note disclosure. (Hint: Use T accounts to help you calculate the cash flows.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) CULLUMBER HOMES LTD. Cash Flow Statement (Partial) 10:36 4 BACK NEX PRINTER VERSION cash now with enthera - sign e.g. -15,000 or in parenthesis e.g. (15,000).) CULLUMBER HOMES LTD. Cash Flow Statement (Partial) $ > $ Note X: Land costing $ was acquired by paying $ cash and issuing a mortgage note payable for $