Here's another cash flow problem. Reliable Inc. Income Statement Reliable Inc. 's Comparative Balance Sheets for 2021 and 2020 and For Year Ended December 31, 2021 Income Statement for 2021 are presented below. Reliable Inc. Comnarative Balance Sheets Additional information from the accounting records: 1. During 2021 equipment with a cost of $300(90% depreciated) was sold. 2. The statement of retained earnings reveals reductions for both stock and cash dividends. The stock dividends were $225. 3. Operating expenses include depreciation and amortization. Instructions: 1. Prepare the Statement of Cash Flows using the direct method. 2. Prepare the Operating Activities Section of the Statement of Cash flows using the indirect method