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Question 10 The following comparative balance sheet is given for Estern Co.: Assets Dec.31, 2021 Cash $351,000 Notes Receivable 72,000 Supplies & Inventory 81,000 Prepaid expense 31,500 Long-term investments 0 Machines and tools 166,500 Accumulated depreciation-equipment (63,000) Total Assets. Liabilities & Stockholders' Equity Accounts payable Bonds payable (long-term) Common Stock Retained Earnings Total Liabilities & Stockholders' Equity $639,000 $ 76,500 166,500 180,000 216,000 $639,000 Dec.31, 2020 $58,500 63,000 121,500 54,000 81,000 144,000 (45,000) $477,000 $ 31,500 211,500 103,500 130,500 $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 is $45,000. 4. The company purchased new machines and tools for $22,500 cash. Required: 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) For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac). BIUS Paragraph v Arial 3 V Ix 10pt 0