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The following comparative balance sheet is given for Estern Co.: Dec 31, 2021 Dec 31 2020 Assets $351,000 $58,500 Cash 72,000 63,000 Notes Receivable 81,000 121.500 Supplies & Inventory Prepaid expense 31.500 54.000 Long-term investments 0 81.000 Machines and tools 166,500 144.000 Accumulated depreciation-equipment (63,000) (45.000) Total Assets $639,000 $477,000 Liabilities & Stockholders' Equity Accounts payable $76,500 $ 31,500 Bonds payable (long-term) 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): Accounts payable Bonds payable (long-term) Common Stock 211.500 166,500 180,000 103,500 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 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 AMOUNTATEM IN A SEPARATE LINE)