The following comparative balance sheet is given for Estern Co.: Assets Dec 31, 2021 $351,000 Cash Notes Receivable 72,000 Supplies & Inventory 81,000 Prepaid expense 31,500 Long-term investments 0 Machines and tools 166,500 (63,000) Accumulated depreciation-equipment Total Assets $639,000 Liabilities & Stockholders' Equity. Accounts payable $ 76,500 Bonds payable (long-term) 166,500 Common Stock 180,000 Retained Earnings 216,000 Total Liabilities & Stockholders' Equity $639,000 Dec 31, 2020 $58,500 63,000 121,500 54,000 81,000 144,000 (45,000) $477,000 $ 31,500 211,500 103,500 130,500 $477,000 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. 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 AMOUNT/ITEM IN A SEPARATE LINE) For the toolbar, press ALT+F10 (PC) or ALT+FN-F10 (Mac)