Torlc Company had the following information available at the end of 2020: Income Statement For the Year Ending on December 31, 2020 Sales 211,400 Cost of Goods Sold _1,300 Gross Prot 120,100 Operating Expenses: Depreciation 19.400 Salaries 44.?00 Insurance 12,200 Rent 22.100 Utilities s Total Operating Expenses El Operating Income 10.100 Other Revenuestains and [ExpensesJ'Losses]: + Gain on Sale of Marketable Securities 3.300 - Loss on Sale of Plant Assets 2.?00 - Interest Expense Income Before Taxes 10.400 Income Tax Expense _2, Net Income 3.300 The following additional information is also available: 1. Marketable securities costng $32,000 were sold for $35300 cash. 2. Plant assets costing $?4.600 were purchased; $44.600 was paid in cash and a $30,000 promissory note was signed for the balance due. 3. Plant assets costing $43,200 [accumulated depreciation $42000] were sold for $3.500 cash. 4. A cash dividend of $14.500 was declared and paid to shareholders during the year. 5. $3.000 of long-term notes payable were paid off. 6. Common stock with a par value of $25.000 was issued for $53300 cash. I". Bonds payable with a face value of $50,000 were paid off. 1I.I"'.|'orl+'.papers: the file of workpapers includes a general journal. a set of Taccounts for the indirect method, and a set of TaccounIs for the direct method. Excel Format: Final Exam Workpgpers 3.xlsx a PDF Format: Final Exam Workp_apers E.p a Instructions: After preparingjournal entries for the additional information. A. Complete a set of cash flowTaccounts using the indirect method. B. Complete a set of cash ow Taccounts using the direct method. Upload your journal and 2 sets of TaccounIs here as a single le [you can only upload one le herei.