Stellar Software Corp. has assembled the following data for the years ending December 31, 2021 and 2020. (Click the icon to view the current accounts.) (Click the icon to view the transaction data.) Requirement 1. Prepare Stellar's statement of cash flows using the indirect method to report operating activities. Include a schedule of noncash investing and financing activities. Start by completing the cash flows from operating activities. Then complete the remaining sections of the statement of cash flows including the schedule of noncash investing and financing activities. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) Data table \begin{tabular}{|c|c|c|c|c|c|} \hline Transaction Data for 2021: & & & & & \\ \hline Acquisition of land by issuing & & & Purchase of treasury stock & $ & 14,100 \\ \hline long-term note payable & s & 200,000 & Loss on sale of equipment & & 32,000 \\ \hline Stock dividends & & 20,000 & Payment of cash dividends & & 46,000 \\ \hline Collection of loan & & 12,400 & Issuance of long-term note & & \\ \hline Depreciation expense & & 17,000 & payable to borrow cash & & 52,200 \\ \hline Purchase of building & & & Net income & & 5,700 \\ \hline with cash & & 109,000 & Issuance of common stock & & \\ \hline Retirement of bonds payable & & & for cash & & 83,100 \\ \hline by issuing common stock & & 99,000 & Proceeds from sale of & & \\ \hline Purchase of long-term & & & equipment & & 12,900 \\ \hline investment with cash & & 45,300 & Amortization expense & & 5,200 \\ \hline \end{tabular}