Dec.31.2021 Dec 31, 2020 $58,500 Ch $351,000 Notes Raceivable 72,000 63,000 81,000 121,500 Supplies & Inventory Prepaid expense 54,000 31,500 0 81,000 Long-term investments Machines and tools 106,500 144,000 Acumulated depreciation equipment (63.000) (45.000) Total Assets $639.000 $477.000 Lisbilities & Stockholders Equity Accounts payable $ 76,500 $ 31,500 166,500 211,500 Bonds payable (long-term) Common Stock 180,000 103,500 Retained Earnings 216,000 130.500 Total Liabilities & Stockholders' Equity 5.639.000 $477.000 Income Statement Information (2021): 1. Net income for the year ending December 31, 2021 is $130,500 2. Depreciation expense is $18,000 3. There is a lows of $9,000 resulted from the sale of long-term investment. Additional information (2021) 1. All sales and purchases of inventory are on account (or credit). 2. Received cash for the sale of long-term investments that had a cost of $81,000, yielding a $9,000 loss. 3. Cash dividends paid is $45,000. 4. The company purchased new machines and tools for $22,500 cash Required: Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021, PLEASE PROVIDE EACH AMOUNTATEM IN A SEPARATE LINEL A