The comparative Balance Sheet for Alexandria Ltd. follows: 2021 2020 Difference Assets Cash $ 19,500 $ 24,000 (4,500) Accounts receivable 72,000 78,000 (6,000) Inventories 76,000 48,000 28,000 Held for trading investment 60,000 51,000 9,000 Equipment 233,000 234,000 (1,000) Accumulated depreciation (73,500) (72,000) (1,500) Goodwill 36.000 48.000 (12,000) Total assets $ 423.000 $ 411,000 Liabilities and Shareholders' Equity Accounts payable Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity $ 56,000 $52,500 135,000 150,000 52,000 42,000 180,000 166,500 S423,000 $411.000 3,500 (15,000) 10,000 (13,500) Additional information: 1. Net income was $50,000. 2. Other income and expenses included depreciation expense of $10,500, gain on sale of equipment of $2,000, unrealized gain on the held for trading investment of $9,000, and a $12,000 impairment loss on goodwill. 3. Equipment was sold during the year for $7,000 cash. The equipment originally cost $14,000. No other equipment was sold. 4. Equipment costing $13,000 was purchased with cash. 5. Assume unexplained changes are from logical sources. Required (parts a, b, c, d & e): Use the information above to perform the following calculations. Clearly label the amount of each answer as positive or negative and show all your calculations. a) If you were to prepare the statement of cash flow in good form, would the date be for the year ended December 31, 2021 or as at December 31, 2021? b) Prepare the operating activities section (including totaling) of the statement of cash flows, using the indirect method. c) Prepare the investing activities section (including totaling) of the statement of cash flows, using the indirect method. d) Prepare the financing activities section (including totaling) of the statement of cash flows, using the indirect method. e) List any note disclosures that are required for this Statement of Cash Flows. If there are no note disclosures required please state "none required