The following comparative balance sheet is given to Assets Dec.31 2021 Dec 31, 2020 Cash $351,000 $58,500 Notes Receivable 72,000 63,000 81,000 121,500 Supplies & Inventory Prepaid expense Long-term investments Machines and tools 31,500 54,000 0 81,000 166,500 144,000 Accumulated depreciation-equipment Total Assets (63.000) (45.000) $639.000 $477.000 Liabilities & Stockholders' Equity Accounts payable $ 76,500 $ 31,500 Bonds payable (long-term) 166,500 211,500 Common Stock 180,000 103,500 Retained Earnings 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. 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: Doam the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021