(b) Presented below are the summary of the comparative balance sheets for Muaj & Company at December 31. [ 7marks] Muaj & Company Comparative Balance Sheets December 31 Assets 2021 2020 Accounts receivable 77,000 64,000 Inventory 172,000 140,000 Prepaid expenses 12,140 16,540 Equipment 215,000 175,000 Acc. dep.equip. (70,000) (42,000) Building 250,000 250,000 Acc. Dep.building (70,000) (50,000) Liabilities and Stockholders Equity Accounts payable Tk. 58,000 Tk. 45,000 Bonds payable 235,000 265,000 Common stock 280,000 250,000 Retained earnings 164,140 200,540 Additional information: Operating expenses include depreciation expense Tk. 55,000 Net income for the year 31/12/20 was reported as Tk. 475,000. Equipment was purchased for Tk.80,000 cash. In addition, equipment costing Tk.40,000 with an accumulated depreciation of Tk.15,000 was sold for a loss of Tk. 500 cash. Instructions: Determine the cash flow statement upto operating activities section for the year ended on December 31, as per the indirect method for the company. please do the instruction