The following comparative balance sheet is given for Estern Co.: Assets Cash Notes Receivable Supplies & Inventory Prepaid expense Long-term investments Machines and tools Accumulated depreciation-equipment Total Assets Liabilities & Stockholders' Equity Accounts payable Bonds payable (long-term) Common Stock Retained Earnings Dec 31, 2021 $351,000 Dec 31, 2020 $58,500 72,000 63,000 81,000 121,500 31,500 54,000 0 81,000 166,500 144,000 (63,000) (45,000) $639,000 $477,000 $ 76,500 $ 31,500 166,500 211,500 180,000 103,500 216,000 130,500 $477,000 Total Liabilities & Stockholders' Equity $639,000 Income Statement Information (2021): 1. Net income for the year ending December 31, 2021 is $130,500. 2. Depreciation expense is $18,000. 3. There is a loss of $9,000 resulted from the sale of long-term investment. Income Statement Information (2021); 1. Net income for the year ending December 31, 2021 is $130,500. 2. Depreciation expense is $18,000. 3. There is a loss of $9,000 resulted from the sale of long-term investment Additional information (2021): 1. All sales and purchases of inventory are on account (or credit). 2. Received cash for the sale of long-term investments that had a cost of $81,000, yielding a $9,000 loss. 3. Cash dividends paid is $45,000. 4. The company purchased new machines and tools for $22,500 cash. Required: Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021. (PLEASE PROVIDE EACH AMOUNTATEM IN A SEPARATE LINE)