Given below are the 20X2 income statement, the 20X2 and 20X1 comparative balance sheets for Lemon Company and a partially completed SCF template. Use these documents, along with the "Additional information" which immediately follows the income statement to help you the question which follows below the template. Remember to use the 3 steps you were given with respect to preparing the "operating activities section" using the indirect method. Lemon Company Income Statement For the Year Ended December 31, 20X2 Sales COGS Gross Profit Depreciation Expense Amortization Expense Other Operating Expenses. Income from Operations Loss on Sale of Investments Gain on Sale of Equipment $450,000 (220,000) 230,000 (20,000) (3,000) -(84.000) 123,000 (1,000) 900 Interest Expense Income before Taxes (1.500) $121,400 Income Tax Expense (36,200) Net Income $85.200 Additional information (T). The only disposal of PP&E that occurred during the year was the sale of a pallet jack for $3,000, that had cost $7,000 and which had a carrying value of $2,100 (e. A/D $4,900) at the time of sale.