The comparative Balance Sheet for Orion Travel Services, Inc., for December 31, 2021 and 2020, is as follows: Orion Travel Services Comparative Balance Sheet December 31, 2021 and 2020 Assets 2021 2020 Current Assets Cash $45,000 $12,000 Accounts Receivable 75,000 81,000 Inventory 59,000 19,000 Prepaid Insurance 14,000 17,000 Total Current Assets $193,000 $129,000 Land $101,000 $117,000 Equipment 76,000 56,000 Less: Accumulated Depreciation (19,000) (14,000) Total Assets $351,000 $288,000 Liabilities Current Liabilities Accounts Payable $25,000 $32,000 Wages Payable 32,000 21,000 Interest Payable 14,000 12,000 Income Taxes Payable 12,000 10,000 Total Current Liabilities $83,000 $75,000 Notes Payable (Long term) 98,000 88,000 Total Liabilities $181,000 $163,000 Stockholders' Equity Common Stock $125,000 $115,000 Retained Earnings 45,000 10,000 Total Stockholders' Equity $170,000 $125,000 Total Liabilities and Total Stockholders' Equity 351,000 288,000 The following information is taken from the records of Orion Travel Services, Inc: a. Land was sold for $13,000 b. Equipment was purchased for cash c. There were no disposal of equipment during the year d. The Common Stock was issued for cash. e. Net Income for 2021 was $40,000. f. Cash dividends paid during the year were $5,000 Please prepare the cash flows from operating activities according to the indirect method, then prepare investing, and financing activities sections for Orion Travel Services.