2021 Statement Table is correct, but please provide explanation on how to reach those calculations (example : net income= this-that; net cash from operations = this*that+this). TIA!!!

Some recent financial statements for Smolira Golf Corporation follow. Cash, end of year $39,400 \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Statement of Cash Flows } \\ \hline \multicolumn{3}{|l|}{ For 2021} \\ \hline Cash, beginning of the year & $ & 36,085 \\ \hline \multicolumn{3}{|l|}{ Operating activities } \\ \hline Net income & 2$ & 63,730 \\ \hline Add: Depreciation & & 46,588 \\ \hline Less: Increase in accounts receivable & & 10,645 \\ \hline Less: Increase in inventory & & 39,192 \\ \hline Add: Increase in accounts payable & 0 & 3,680 \\ \hline Add: Increase in other current liabilities & & 4,600 \\ \hline Net cash from operating activities & $ & 68,761 \\ \hline \multicolumn{3}{|l|}{ Investment activities } \\ \hline Fixed asset acquisition & 2$ & 102,611 \\ \hline Net cash from investment activities & $ & 102,611 \\ \hline \multicolumn{3}{|l|}{ Financing activities } \\ \hline Increase in long-term debt & 2$ & 64,398 \\ \hline Decrease in notes payable & & 3,233 \\ \hline Dividends paid & 2$ & (24,000) \\ \hline Net cash from financing activities & $ & 37,165 \\ \hline Net increase in cash & & 3,315 \\ \hline \end{tabular} Prepare the 2021 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.)