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You made it through to the end of the fiscal year for DBT, Inc.! The following information was drawn from DBT's financial records as at June 30, 2021: DBT, Inc. Balance Sheet As at June 30 2021 2020 Assets Cash 584,500 432,000 Accounts receivable 575,000 615,000 Iuventory 1,274.000 972,000 Prepaid operating expenses 102,000 97,000 Long term Investments 350,000 600,000 Equipment 2,720,000 2,781,000 Less: Accumulated depreciation (1.525,000) (1,400,000) 4,080,500 4,097,000 Liabilities and Shareholders' Equity Accounts payable 515,000 464,000 Current income tax payable 91,000 97,500 Deferred income tax liability 19,000 11,000 Bonds payable 1,250,000 1,540,000 Common shares 625,000 600,000 Retained earings 1,580,500 1,384,500 4,080,500 4,097,000 DBT, Inc. Income Statement For the year ended June 30, 2021 Sales Cost of goods sold Gross profit Operating expenses Income from operations Interest expense Gain on sale of equipment Income before income tax Income tax expense: Curent Deferred Net income 2,374,000 1,425,000 949,000 365,000 584,000 8,900 14,000 589,100 102,800 8,000 478,300 Additional Infornation: Depreciation expense is included in "operating expenses." During the year, a piece of equipment that originally cost $140,000 was sold for cash. The equipment was 30% depreciated at the time of the sale. Long-term investments were sold at cost for cash during the year. Required: a) Prepare, in good form a complete statement of cash flows for DBT Inc. using the direct inethod. (11 Marks) b) Prepare, in good form, only the Operating Activities section of a statement of cash flows for DBT Inc. using the indirect method. (4 Marks)