Question 5 (7 marks) The following information relates to Nevada Co. for the years ended 2021 and 2020. NEVADA COMPANY Balance Sheet December 31 Assets 2021 2020 Cash $ 28,200 $ 17,700 Accounts receivable 24,200 22,300 Long-term investments 23,000 16,000 Equipment, net 51,000 80,000 Total $126,400 $136,000 Liabilities and Shareholders' Equity Accounts payable $ 24,600 $ 22,100 Notes payable 10,000 30,000 Common shares 60,000 45,000 Retained earnings 31,800 29,900 Total $126,400 $136,000 Additional information: 1. Net income was $32,300. Dividends declared and paid were $30,400. 2. Equipment that cost $18,000 and had accumulated depreciation of $6,200 was sold for $10,250. Required Prepare the investing AND the financing activities sections of the statement of cash flows using the indirect method. (Omit the operating activities section) (7 marks)