The following comparative balance sheet is given for Estern Co.: Assets Cash Notes Receivable Supplies & Inventory Prepaid expense Long-term investments Machines and tools Accumulated depreciation-equipment Total Assets Liabilities & Stockholders' Equity Dec 31 2021 Dec.31.2020 $351,000 $58,500 72,000 63,000 81,000 121,500 31,500 54,000 0 81,000 166,500 144,000 D (63.000) (45.000) $639,000 $477 000 Accounts payable $ 76,500 Bonds payable (long-term) 166,500 Common Stock 180,000 $ 31,500 211,500 103,500 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 59,000 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)