a) Prepare the cash flow of operations using the direct method. b) Prepare the cash from investing section of the cash flow statement.

You have been provided with Piglet Corporation's partial Statement of Financial Position and the Statement of Comprehensive Income for the year ended December 31,2021. Piglet Corporation Partial Statement of Financial Position Piglet Corporation Statement of Comprehensive Income For the Year Ended December 31, 2021 Additional information: - Equipment costing $665,000 was purchased in the year. - The allowance for doubtful accounts at the beginning of the year was $35,000 and the balance at the end of the year was $41,000. Accounts written off amounted to $51,400 and recoveries were $9,400. Required: a) Prepare the cash flow of operations using the direct method. b) Prepare the cash from investing section of the cash flow statement