2021 2020 Cash 120,000 87,000 Receivables 82,000 115,000 Inventory 212,000 158,000 Property, Plant and Equipment (PPE) 720,000 774,000 Accumulated deprciation 490,000 Accounts payable 78,000 81,000 Interest payable 6,238 7,586 Unearned revenue 15,500 12,100 Retained earnings 43,000 22,000 Additional information 1. The Accumulated Depreciation account has been credited for the depreciation expense for the period. One asset was disposed of during the year. The original cost of the asset sold was $250,000. The asset had a net book value of $50,000 on the date of sale. The income statement for 2021 is as follows Sales (all on credit) B Cost of goods sold Gross profit 980,000 (621,000) 359,000 Operating expenses Depreciation expense (68,000) Other operating expenses (189,000) Operating income 102,000 Gain on sale of PPE 34,000 Interest expense Net income before taxes (56,000) 80,000 3 Income tax expense Net income (48,000) 32,000 Required: Calculate the following sections of the the Statement of Cash flow: 3a) Cash flow from Operations using the indirect method b) Cash flow form Investing