The balance sheets of Atlantic Company at the end of 2021 and 2020 are as follows: 2021 2020 Cash $ 100,000 $ 180,000 Accounts receivable (net) Inventory Prepaid expenses 240,000 180,000 280,000 180,000 40,000 100,000 Buildings and equipment 360,000 300,000 Accumulated depreciation-buildings and equipment (72,000) (32,000) Land 360.000 160.000 Totals $1.308.000 $1.068.000 Accounts payable $272,000 $220,000 Accrued expenses 48,000 72,000 Notes payable-bank, long-term 200,000 Mortgage payable 120,000 Common stock, $10 par 836,000 636,000 Retained earnings (deficit) 32.000 (60.000) $1.308.000 $1,068.000 Additional information: Land was acquired for $200,000 in exchange for common stock during the year; all equipment purchased was for cash. Equipment with original cost of $20,000 was sold for cash and the transaction created a loss of $5,000 reported as an ordinary item in net income. This is the only disposal of long term assets during the year. Depreciaiton expenses as reported in the income statement is $45,000. Cash dividends of $30,000 were declared and paid during the year; the transfer of net income to retained earnings was the only other entry in the Retained Earnings account. Required: 1. Prepare the Financing section of the statement of cash flows for Atlantic Company for the year 2021. 2. Prepare the Investing section of the statement of cash flows for Atlantic Company for the year 2021