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The following comparative balance sheet is given for Ester Co.: Assets Dec.31. 2021 Dec 31. 2020 Cash $117.000 $19.500 Notes Receivable 24,000 21.000 Supplies & Inventory 27.000 40.500 Prepaid expense 10,500 18.000 Long-term investments 0 27,000 Machines and tools 55.500 48,000 Accumulated depreciation-equipment (21.000) (15.000) Total Assets $213.000 $159.000 Liabilities & Stockholders' Equity Accounts payable $ 25,500 $ 10,500 Bonds payable (long-term) 55.500 70.500 Common Stock 60,000 34.500 Retained Earnings 72.000 43.500 Total Liabilities & Stockholders' $ 213.000 $159.000 Equity Income Statement Information (2021); 1. Net income for the year ending December 31, 2021 is $43.500. 2. Depreciation expense is $6.000. 3. There is a loss of 53,000 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 $27,000, yielding a $3,000 loss. 3. Cash dividends paid is $15,000. 4. The company purchased new machines and tools for $7.500 cash. Requireda Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021. (PLEASE PROVIDE EACH AMOUNT/ITEM IN A SEPARATE LINE)