The statements of comprehensive income, statement of financial position and additional information for Tara Co are provided below. Tara Co. Statement of Comprehensive Income For the year ended December 31, 2021 32,000 17,700 14,300 Sales revenue Cost of goods sold Gruss Profit Depreciation expense Wages and salaries expense Other Operating expenses 2,000 4,200 3,100 9,300 5,000 Operating Income 750 Other revenues and expenses Interest expense Gain on sale of Equipment Income before Tax Income tax expense Net income Other comprehensive income Gain on FVTOCI Investments Total Comprehensive income 120 4,370 1,529 2,841 40 2.881 Tara Co. Statement of Financial Position As at December 31, 2021 Cash Accounts receivable (net) Inventory Prepaid rent FVTOCI Investments Property, Plant and Equipment Accumulated depreciation 2021 2020 4,400 6,000 9,400 10,600 6,040 4,000 520 960 Leo 1,200 800 CA 64,840 48,040 CA 6,400 - 8,000 80,000 62,400 3,700 710 300 300 700 Accounts payable Wages payable Interest payable Unearned revenues Dividends payable Long term Note Payable Common shares Retained earnings Accumulated OCI - FVTOCI Investments - 4,095 365 360 500 500 560 10,300 52,000 12,000 180 80,000 8,300 39,000 9,600 90 62,400 Additional Information for 2021: Machinery costing $10,000 was acquired by issuing a long-term note for the full amount Machinery with original cost of $5,500 was sold during the year. One FVTOCI investment was sold for $400 during the year. This investment's original cost was $160 and had a carrying value of $360 at the beginning of 2021. Required: Prepare the following parts of the Statement of Cash Flow for the year ended December 31, 2021: Cash flow from operations (direct method) Cash flow from investing