Shown below are the balances of selected accounts of Fun Limited. Accounts receivable Inventory Prepaid rent Accounts payable Salaries payable Net sales Cost of goods sold Operation expenses (including depreciation of $94,500) Gain from sale of equipment 1 Jan 2021 $241,500 $252,000 $63,000 $221,550 $72,450 31 Dec 2021 $273,000 $262,000 $67,200 $237,300 $66,150 $3,097,500 $1,627,500 $367,500 $10,000 Prepare the partial statement of cash flow for the year ended 31 December 2021, showing the computation of net cash from operating activities by indirect method