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The following comparative balance sheet is given for Estern Co.: Assets Dec 31, 2021 Cash $117,000 Notes Receivable 24,000 Supplies & Inventory 27,000 Prepaid expense 10,500 Long-term investments 0 Machines and tools 55,500 (21,000) Accumulated depreciation-equipment Total Assets $213,000 Liabilities & Stockholders' Equity Accounts payable $ 25,500 Bonds payable (long-term) 55,500 Common Stock 60,000 Retained Earnings 72,000 Total Liabilities & Stockholders' $213,000 Equity Dec 31, 2020 $19,500 21,000 40,500 18,000 27,000 48,000 (15,000) $159,000 $ 10,500 70,500 34,500 43,500 $159,000 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 $3,000 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. Required: Prepare the FIRST (Operating) and the SECOND (Investing) sections of the statement of cash flows for the year ended December 31, 2021