Milner Co. sold a machine that cost $79,000 and had a book value of $38,000 for $87,000. Data from Milner’s comparative balance sheets are:12/31/1512/31/14Machinery$821,000$670,000Accumulated depreciation150,000138,000Complete the cash flow statement below:(Show amounts that decrease cash flow with either a – sign e.g. -15,000 or in parenthesis e.g. (15,000).)Milner Co.Partial Statement of Cash FlowsFor the Year Ended December 31, 2015Cash flows from operating activities Cash flows from investing activities