direct and indirect method

O'Neill \& Carter Co., Inc. -ninana ehnak No Land was sold in 2021Cash was recelved through an Issuance of Bonds Payable, 10,000. This cash was used later in 2021 to purchase Land. A Fixed Asset was sold for $4,100. Fixed Assets worth $12,200 were damaged in an accident in 2021. Insuranoc claims have been filed, but not paid as of 12i31/21 Total Cash Purchases of Fixed Assets $26,300 Ca8h Dividencts Paid were $108,900 in 2021 Reuired: Prepare a statement of Ca8h Flows for December 31, 2021 using the Direct Method and Indirect Mathed