urgent solution please Assets Dec 31. 2020 Dec 31. 2012 Cash $134,000 $59,000 Accounts Receivable 148,000 52,000 Inventory 44.000 71.000 Prepaid expense 31,000 36,000 Long-term investments 34,000 Equipment 111,000 96,000 Accumulated depreciation-equipment (42 090) 130.000) Total Assets $426.000 $318.000 Liabilities & Stockholders Equity Accounts payable $ 61,000 $ 31,000 Bonds payable (long-term) 101,000 131,000 Common Stock 110,000 69.000 Retained Earnings 154,000 87.000 Total Liabilities & Stockholders' $ 426,000 $318.000 Equity Additional information: 1. Net income for the year ending December 31, 2020 was $187,000 2. Received cash for the sale of long-term investments that had a cost of $34,000, yielding a $6,000 gain. 3. Depreciation expense for 2020 was $21,000, 4. All sales and purchases of inventory are on account (or credit) 5. The only changes affecting retained earnings are net income and cash dividends paid which is $40,000 6. Purchased new equipment for cash, no disposal was made during the period. Required: Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2020 BASE PROVID EACH AMOUNT ITEM IN A SEPARATE LINE)