The income statement, balance sheets, and additional information for Video Phones, Inc., are provided. Additional Information for 2021: 1. Purchase investment in bonds for $108,000. 2. Sell land costing $33,000 for only $24,700, resulting in a $8,300 loss on sale of land. 3. Purchase $63,000 in equipment by issuing a $63,000 long-term note payable to the seller. No cash is exchanged in the transaction. 4. Declare and pay a cash dividend of $26,500. Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List cash