In 2020, Gamma sold used equipment for $13. The equipment had an original cost of $80 and accumulated depreciation as of the date of sale was $60. It also purchased held-for-maturity securities for $7. Net income for the year was $66 after deducting $8 in depreciation expense. There were no other transactions conducted during the period.

21) How much are the 2020 cash flows from operating activities for Gamma?

22) How much are the 2020 cash flows from investing activities for Gamma?