During 2021 equipment was sold for $73,500. This equipment cost $103,000 and had a book value of $70.100. Accumulated depreciation for equipment was $324,400 at 12/31/20 and $307.700 at 12/31/21. Complete the cash flow statement below: (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis eg. (15,000).) Partial Statement of Cash Flows (Indirect Method) Cash flows from operating activities $ Cash flows from investing activities