(Continued) On Jan 1, 2021, FMT purchased 1000 shares of the following bonds. Face value per share: 5100 and thus the total face value of the Investment is $100,000. Payment Frequency is semi-annual (June 30 and December 31) at the coupon ite of 8% The bonde matury in five years on Dec 31, 2025 On the purchase day, the yield market rate) was 9%. The market prices pet share for the bonds on the last trading day of 2021 was 390 On July 1, 2022, FMT sold all shares of the bonds at $102 per share. Assume that the bonds are classified as trading securities. What's the cash flow from operating activities in 2021 and in 2022 respectively? Multiple Choice (596,044) in 2021 and $102.000 in 2022 ($88,044) in 2021, and $106.000 in 2022 $8,000 in 2021 and $4.000 in 2022 ($96,044) in 2021 and $100,000 in 2022