The income statement and comparative balance sheets of Myriam Ltd. are shown below. Myriam Ltd. Income Statement for the year ended December 31, 20x2 Sales $ 1,650,000 Cost of goods sold Operating expenses Depreciation expense Interest expense Gain on sale of disposal of property, plant and equipment Income tax expense Net income (1,236,000) (197,000) (120,000) (25,000) 6,000 (27,000) $ 51,000 Myriam Inc. Balance Sheet as at December 31, 20x2 20x2 20x1 $ 75,000 Current assets Cash Accounts receivable Inventory 202,000 371,000 648,000 740,000 Property, plant and equipment Accumulated depreciation $145,000 226,000 319,000 690,000 850,000 (426,000) 424,000 $1,114,000 $274,000 213,000 (356,000) 384,000 $ 1,032,000 $257,000 219,000 Current Liabilities Long-term debt Shareholders' equity Common shares Retained earnings 450,000 400,000 177,000 156,000 627,000 556,000 $1,114,000 $1,032,000 Additional information During 20x2, property plant and equipment costing $100,000 was sold. Additional information During 20x2, property plant and equipment costing $100,000 was sold. Required - Prepare the following sections as they would appear on the Statement of Cash Flows: (a) Cash flow from operations using the indirect method. (b) Cash flow from investing