Jennifer Co. sold a machine that cost $78,500 and had a book value of $44,600 for $45,800. Data from Jennifer's comparative balance sheets are: 12/31/21 12/31/20 Machinery $811,000 $662,500 Accumulated depreciation 188,500 137,400 Complete the cash flow statement below. (Show amounts that decrease cash flow with either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Jennifer Co. Partial Statement of Cash Flows (Indirect Method) December 31, 2021 Cash flows from operating activities Depreciation Expense $ Gain on Sale of Machinery v Cash flows from investing activities Sale of Machinery Purchase of Machinery