Melissa Co. sold a machine that cost $78,000 and had a book value of $45,000 for $48,300. Data from Melissa's comparative balance sheets are: 12/31/21 12/31/20 Machinery $780,000 $674,000 Accumulated depreciation 177,000 136,300 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).) Melissa Co. Partial Statement of Cash Flows (Indirect Method) 4 Cash flows from operating activities Gain on Sale of Machinery Cash flows from investing activities