1) what;s the operating section of the cash flow statement using the direct method?

2021 REVENUE Sales Investment revenue Gain on sale of treasury bills TOTAL REVENUE 400 12 2 414 EXPENSES AND LOSSES COGS Salaries expense Depreciation Expense Amortization Expense Insurance expense Interest expense Loss on sale of equipment Income tax expense TOTAL EXPENSES AND LOSSES 220 60 10 2 6 28 20 14 360 NET INCOME 54 2021 2020 ASSETS CURRENT ASSETS Cash 48 188 82 192 6 4 A/R Investment revenue receivable Inventory Prepaid Insurance TOTAL CURRENT ASSETS 230 220 4 6 476 504 154 LONG TERM ASSETS Long-term investments Land Buildings and equipment Accumulated Depreciation Patent TOTAL LONG TERM ASSETS 220 440 (70) 30 774 120 160 480 (120) 32 672 TOTAL ASSETS 1250 1176 2021 2020 LIABILITIES 46 60 10 CURRENT LIABILITIES A/P Salaries payable Interest payable Income tax payable TOTAL CURRENT LIABILITIES + 8 4 12 70 16 90 8 0 LONG TERM LIABILITIES Deferred tax liability Notes payable Bonds payable Discount on bonds TOTAL LONG TERM LABIUTIES 10 30 300 (18) 322 260 (20) 248 TOTAL LIABILITIES 420 400 80 SHAREHOLDERS' EQUITY Common stock Paid-in capital-excess of par Retained earnings Treasury Stock TOTAL SHAREHOLDERS' EQUITY 358 88 364 (14) 858 0 838 TOTAL UABILITIES AND SHAREHOLDERS EQUITY 1250 1176 Other Information Investment revenue includes $6 million from an equity method investment Treasury bills were sold in 2021 at a gain of $2 millionthese investments were classified as cash equivalents