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Torlc Company had the following information available at the end of 2020: Income Statement For the Year Ending on December 31, 2020 Sales 211,400 Cost of Goods Sold _1,300 Gross Prot 120,100 Operating Expenses: Depreciation 19.400 Salaries 44.?00 Insurance 12,200 Rent 22.100 Utilities s Total Operating Expenses El Operating Income 10.100 Other Revenuestains and [ExpensesJ'Losses]: + Gain on Sale of Marketable Securities 3.300 - Loss on Sale of Plant Assets 2.?00 - Interest Expense Income Before Taxes 10.400 Income Tax Expense _2, Net Income 3.300 The following additional information is also available: 1. Marketable securities costng $32,000 were sold for $35300 cash. 2. Plant assets costing $?4.600 were purchased; $44.600 was paid in cash and a $30,000 promissory note was signed for the balance due. 3. Plant assets costing $43,200 [accumulated depreciation $42000] were sold for $3.500 cash. 4. A cash dividend of $14.500 was declared and paid to shareholders during the year. 5. $3.000 of long-term notes payable were paid off. 6. Common stock with a par value of $25.000 was issued for $53300 cash. I". Bonds payable with a face value of $50,000 were paid off. 1I.I"'.|'orl+'.papers: the file of workpapers includes a general journal. a set of Taccounts for the indirect method, and a set of TaccounIs for the direct method. Excel Format: Final Exam Workpgpers 3.xlsx a PDF Format: Final Exam Workp_apers E.p a Instructions: After preparingjournal entries for the additional information. A. Complete a set of cash flowTaccounts using the indirect method. B. Complete a set of cash ow Taccounts using the direct method. Upload your journal and 2 sets of TaccounIs here as a single le [you can only upload one le herei. DIRECT: CASH Accounts Receivable archandise Inventory Beg 11,40 0 Beg 19,300 Bee 16,300 OPERATING: Cash Receipts From Cash Payments For: End 20,900 End 19, 400 Prepaid Insurance Marketable Securities Beg 11,600 Beg 45,700 End 10,200 End 13,700 Plant Assets Accum. Depr. Beg 182,400 56,700 Bee End 208,800 34,100 End Accounts Payable Salaries Payable 8, 400 Beg 7, 710 Bee INVESTING: 11,000 End 3,80 0 End Income Taxes Payable Term Notes Payable 3,800 Beg 40,0 00 Beg 3,200 End 62,000 End NANCING: Bonds Payable Common Stock 50, 010 Beg 60,010 Beg 0 End 85,000 End APIC Retained Earnings 24, 00 0 Beg 36,100 Beg End 8,800 52, 80 0 End 29,900 End