Rose Apothecary Ltd.'s comparative balance sheets at December 31, 20x2 and 20xI, and its income statement for the year ended December 31, 20x2 are as follows. Rose Apothecary Ltd. Balance Sheets Dec 31 Dec 31 20x2 20x1 Cash $ 122,400 S 64.800 Accounts 165.600 70,200 receivable Inventory 214,200 156,600 Long-term 32,400 investment Land 144.000 144.000 Buildings 833,400 855,000 and equipment $ 1,479,600 1.323.000 0 Accounts $ 39,600 $ 72,000 payable Bonds 45,000 payable Preferred 153,000 153,000 shares Common 761,400 761,400 shares 480,600 336,600 Retained Earnings $ 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 121.600) Net Income 194.400 Additional information: sold equipment that had originally cost $57,600 and had $37.800 of accumulated depreciation. Required - Prepare the following sections of the statement of cash flow for the year ended December 31, 20x2: Cash flow from operations (does not matter if you use the direct or indirect method). Cash flow from investing b