I'm making an indirect cash flow statement and I would like to know how to calculate the depreciation expense based on the following information. I also would like to know how to do the cash flow from investing activities.

$ Assets Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated amortization-equipment Patents Wildhorse Ltd. Comparative Statement of Financial Position 31-Dec 2021 $ 77,080 127,840 75,200 9,400 289,520 65,800) 75,200 Total assets $ 588,440 Liabilities and Shareholders' Equity 86,480 7,520 15,040 15,040 112,800 244,400 107,160 Total liabilities and sh $ 588,440 2020 47,000 95,880 112,800 7,520 244,400 47,000) 94,000 554,600 30,080 31,960 37,600 1,880 45,120 18,800 - 18,800 $ - Accounts payable Interest payable Salaries and wages payable Income taxes payable Long-term note payable Common shares Retained earnings 75,200 11,280 7,520 18,800 129,720 244,400 67,680 554,600 11,280 3,760 7,520 3,760 16,920 - - 39,480 $ Additional information: Net income for the fiscal year was $50,760. Equipment that cost $37,600 and was 70% depreciated was sold during 2021, for a gain of $3,760. No patents were purchased or sold during the fiscal year