The following comparative balance sheet is given for Ester Co. Cash Notes Receivable A Supplies & Inventory Prepaid expense Long-term investments Machines and tools Accumulated depreciation-equipent Total Asses Liabilities & Stockholders' Equity Dec.31.2021 $351,000 Dec 31.2020 $58,500 72,000 63,000 81,000 121,500 31,500 54,000 0 81,000 166,500 144,000 (63.000) 5639.000 (45.000) $477.000 Accounts payable Bonds payable (long-term) Common Stock Retained Earnings $ 76,500 166,500 $ 31,500 211,500 180,000 216.000 103,500 130.500 $477 000 Total Liabilities & Stockholders' Equity $639.000 Income Statement Information (2921): 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 divideods paid is $45,000. 4. The company purchased new machines and tools for $22,500 cash Required: Prepare the FIRST (Operating) and the SECOND (Lovesting) sections of the statement of cash flows for the year ended December 31, 2021 Activate Windows