Question 1 During 2021 equipment was sold for $74,800. This equipment cost $118,000 and had a book value of $70,800. Accumulated depreciation for equipment was $330,000 at 12/31/20 and $307,700 at 12/31/21. 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).) Partial Statement of Cash Flows (Indirect Method) Cash flows from operating activities $ Cash flows from investing activities