2022 2021 Cash 96,000 69,600 Receivables 65,600 92,000 Inventory 169,600 126,400 Property, Plant and Equipment (PF 576,000 619,200 Accumulated deprciation 219,000 392,000 Accounts payable 62,400 64,800 Interest payable 4,990 6,069 12,400 9,680 34,400 17,600 Unearned revenue Retained earnings 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. Cost of goods sold Gross profit The income statement for 2022 is as follows. Sales (all on credit) 425,000 (191,250) 233,750 Operating expenses Depreciation expense (27,000) Other operating expenses (86,500) Operating income 120,250 Gain on sale of PPE 23,000 Interest expense Net income before taxes (8,600) 134,650 D 1 Income tax expense Net income (40,395) 94,255 Required: Calculate the following sections of the the Statement of Cash flow: a) Cash flow from Operations using the indirect method 4b) Cash flow form Investing