Anets Cash Notes Receivable HILE is given for term Co Dec.31.2021 Dec. 31.2020 $351,000 $58,500 72,000 63,000 Supplies & Inventory Prepaid expense Long-term investments Machines and tools 81,000 121,500 31,500 54,000 0 81,000 166,500 144,000 Accumulated depreciation equipment (63.000) (45.000) Total Assets 5639.000 $477.000 Liabilities & Stockholders' Equity Accounts payable $ 76,500 $31,500 Bonds payable (long-mm) 166,500 211,500 Common Stock 180,000 103,500 Retained Earnings 216.000 130.500 Total Liabilities & Stockholders' Equity $639.000 $477.000 Income Statement Information.(2021) 1. Net income for the year ending December 31, 2021 is $130,500 2. Depreciation expense is $18,000 3 There is a loss of $9,000 resulted from the sale of long-term investment Additional information (2021 1 All sales and purchases of inventory are on account (or credit) 2. Received cash for the sale of long term investments that had a cost of $81,000, yielding a $9,000 loss 3. Cash dividends paid $45,000 4. The company purchased new machines and tools for $22,500 cash Required: Prepare the FIRST (Operating) and the SECOND (levesting) sections of the statement of cash flows for the year ended December 31, 2021. (PLEASE PROVIDE EACH AMOUNT/ITEM IN A SEPARATE LINE) For the toolbar, press ALT+F10(PC) or ALT