Paragraph December 31,2021 and 2020 Liabilities Current Liabilities Accounts Payable Wages Payable Interest Payable Income Taxes Payable Total Current Liabilities Notes Payable (Long term) Total Liabilities Stockholders' Equity Common Stock Retained Earnings \begin{tabular}{rr} $125,000 & $115,000 \\ 45,000 & 10,000 \\ \hline$170,000 & $125,000 \end{tabular} Total Liabilities and Total Stockholders' Equity 351,000288,000 The following information is taken from the records of Orion Travel Services, Inc: a. Land was sold for $13,000 b. Equipment was purchased for cash c. There were no disposal of equipment during the year d. The Common Stock was issued for cash. e. Net Income for 2021 was $40,000. f. Cash dividends paid during the year were $5,000 Please prepare the cash flows from operating activities according to the indirect method, then prepare investing, and financing activities sections for Orion Travel Services