Total Tablices and shareholders 'equily $197.300 $160,800 Additional information: Net income for the year ended December 31, 2021 is $22,200 Dividends of $13,200 were declared and paid during 20021. Equipment costing S14,500 was purchased on May 2021 for cash. A land costing $16,000 was sold for $21,600 cash. Al other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. Required 1. Prepare the operating activities section of the statement of cash flows for the year ended December 31, 2021. Use the indirect method. 2. Prepare the investing activities section of the statement of cash flows for the year ended December 31, 2021. You can copy this table to answer questions: 1. Operating Activities Click Save and submit to save and submit. Click Save All Answers to save all QUESTION 17 Recent statement of financial positions of Sigma Co. appear below. Cash Accounts recevable Merchandise inventories Equipment Less: Accumulated Depreciation Equipment Sigma Co. Statement of Financial Position At December 31 2021 $ 58,700 6,400 39,900 $134,500 2020 $ 24,000 8,500 29,160 Total assets 52 200 82,300 10,000 $197,300 $120,000 46,800 Accounts payable Salones payable Bonds Payable Share Capital - Ordinary Retained earnings Total liabilities and shareholders 'equity 73,200 26,000 $160,800 1,600 2,100 20,000 126,000 47,600 $197,300 Additional information: 2,500 1,700 0 118,000 38,600 Net income for the year ended December 31, 2021 is $22,200 Dividends of $13,200 were declared and paid during 20021. Equipment costing $14,500 was purchased on May 2021 for cash. A land msinn $16 m was sold for $160 cash $160,800 MacBook Air