During 2018 equipment was sold for $73,100. This equipment cost $137,100 and had a book value of $69,500. Accumulated depreciation for equipment was $339,900 on 12/31/17 and $313,900 on 12/31/18. Complete the cash flow statement below:

Partial statement of cash flows (indirect method)

1- Cash flows from operating activities

2- Cash flows from investing activities