The following selected information was obtained from a companys comparative balance sheets. Assume the companys 2021 income statement showed depreciation expense of $21,000, a gain on sale of investments of $7,250, and a net income of $64,375. December 31 December 31 2021 2020 Cash 24,350 12,250 Accounts Receivable 48,200 38,150 Inventory 55,125 58,375 Prepaid Rent 8,250 1,500 Long-Term Investments 26,100 31,525 PPE 159,550 117,225 Accumulated Depreciation 43,225 33,125 Accounts Payable 24,375 27,200 Income Tax Payable 6,250 17,575 Common Stock 126,250 124,125 Retained Earnings 121,125 56,750 Required 1. In general, explain the three major types of activities classified on a statement of cash flows. 2. For the company in this example, calculate the net cash flow from operating activities using the indirect method