Question 2 During 2021 equipment was sold for $73,500. This equipment cost $103.000 and had a book value of $70, 100. Accumulated depreciation for equipment was $324,400 12/31/20 and $307,700 12/31/21. Complete the cash flow statement below: (Show amounts that decrease cash flow with either a signe.g. -15,000 or in parenthesis eg. (15.000)) Partial Statement of Cash Flows (Indirect Method) Cash flow from operating activities Cash flows from investing activities