Rose Fuel Products comparative balance sheets are presented below. Cash Accounts receivable Prepaid Insurance Land Buildings Equipment Accumulated depreciationbuildings Accumulated depreciationequipment Total Accounts payable Uneamed revenue Common stock Retained earnings Total Additional information: Fuel Products, Inc. Comparative Balance Sheets 31-Dec $24,680 22,000 2,800 27 ,620 58,000 125,000 (17,960) (88,929) $153,211 $12,836 $2,400 87,975 $153,211 $10,820 23,630 2,400 35,810 42,400 102,000 (14,840) (72,857) $129,363 $9,363 $18,000 20,000 82,000 $129,363 Sales Cost of goods sold Gross profit All other expense Net income Rose Fuel Products, Inc. Income Statement For the year ending December 31 2019 320,000 185,000 135,000 114,525 20,475 2018 166,500 121,500 103,073 18,428 a. Land was sold during the year for $20,000. No other changes occurred to the land account this year. b. Equipment was sold for $30,000 cash during the year. It had a net book value of $22,000. Original Cost was $25,000. c. An addition was built to the building, creating new space. New equipment was purchased d. Net income was $20,475. Dividends declared and paid were $14,500. 1. Complete the Statement of Cash Flows for Rose Fuel Products using the indirect method. 2. Complete the Statement of Cash Flows for Rose Fuel Products using the direct method. Show your calculations based on information in the income statement and on the balance shee for partial credit