Susan Co. sold a machine that cost $78,300 and had a book value of $45,200 for $47,000. Data from Susan's comparative balance sheets are: 12/31/21 Machinery $802,500 Accumulated depreciation 177,500 Complete the cash flow statement below. (Show amounts that decrease cash flow with either a-sign e.g.-15,000 or in parenthesis e.g. (15,000).) 12/31/20 $673,000 136,800 Susan Co. Partial Statement of Cash Flows (Indirect Method) Cash flows from operating activities Cash flows from investing activities