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Blossom Ltd., a private company reporting under ASPE, reported the following for the years ended May 31, 2024 and 2023. \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{\begin{tabular}{c} BLOSSOM LTD. \\ Balance Sheet \\ May 31 \end{tabular}} \\ \hline Assets & 2024 & 2023 \\ \hline Cash & $13,100 & $44,720 \\ \hline Accounts receivable & 88,400 & 79,040 \\ \hline Inventory & 178,880 & 166,400 \\ \hline Prepaid expenses & 5,200 & 7,800 \\ \hline Land & 130,000 & 78,000 \\ \hline Equipment & 338,000 & 197,600 \\ \hline Accumulated depreciation & (70,980) & (41,600) \\ \hline Total assets & $682,600 & $531,960 \\ \hline \multicolumn{3}{|c|}{ Liabilities and Shareholders' Equity } \\ \hline Accounts payable & $44,720 & $39,520 \\ \hline Dividends payable & 7,800 & 5,200 \\ \hline Income tax payable & 2,600 & 6,240 \\ \hline Mortgage payable & 130,000 & 83,200 \\ \hline Common shares & 225,680 & 173,680 \\ \hline Retained earnings & 271,800 & 224,120 \\ \hline \end{tabular} Additional information: 1. Profit for 2024 was $112,320. 2. Common shares were issued for $52,000. 3. Land with a cost of $52,000 was sold at a loss of $20,800. 4. Purchased land with a cost of $104,000 with a $57,200 down payment and financed the remainder with a mortgage note payable. 5. No equipment was sold during 2024. Chapter 17 Assignment Question 4 of 4 /33 BLOSSOM LTD. Cash Flow Statement - Indirect Method Year Ended May 31, 2024 $ Adjustments to reconcile profit to $ SUPPORT Chapter 17 Assignment Question 4 of 4 133i $ $ $ SUPPORT Note X: Land with a cost of \$ was purchased by paying $ cash and issuing a nortgage note payable for \$