Rose Apothecary Ltd.s comparative balance sheets at December 31, 20x2 and 20x1, and its income statement for the year ended December 31, 20x2 are as follows.

Rose Apothecary Ltd.

Balance Sheets

	Dec31 20x2	Dec 31 20x1
Cash	$ 122,400	$ 64,800
Accounts receivable	165,600	70,200
Inventory	214,200	156,600
Long-term investment	0	32,400
Land	144,000	144,000
Buildings and equipment	833,400	855,000
	$ 1,479,600	$ 1,323,000
Accounts payable	$ 39,600	$ 72,000
Bonds payable	45,000	0
Preferred shares	153,000	153,000
Common shares Retained Earnings	761,400 480,600	761,400 336,600
$ 1,479,600		$ 1,323,000

Rose Apothecary Ltd.

Income Statement

for the year ended Dec. 31, 20x2

Sales	$ 1,620,000
Cost of goods sold	1,080,000
Gross profit	540,000
Operating expenses	282,600
Depreciation expense	77,400
Loss on sale of equipment	7,200
Gain on sale of long-term investment	(21,600)
Net Income	194,400

Additional information: sold equipment that had originally cost $57,600 and had $37,800 of accumulated depreciation.

Prepare the following sections of the statement of cash flow for the year ended December 31, 20x2:

a) Cash flow from operations.

b) Cash flow from investing.