21. Cash Flow Identity Graffiti Advertising, Inc., reported the following financial statements for the last two years. Construct the cash flow identity for the company. Explain what each number means. \begin{tabular}{|lrlr|} \hline \multicolumn{4}{|c|}{GRAFFIIIADVERIISING,INC.BalanceSheetasofDecember31,2021} \\ \hline Cash & $19,460 & Accounts payable & $13,993 \\ Accounts receivable & 27,751 & Notes payable & 21,064 \\ Inventory & 20,153 & Current liabilities & $35,057 \\ Current assets & $67,364 & Long-term debt & $199,100 \\ Net fixed assets & $503,199 & Owners' equity & $336,406 \\ \multicolumn{1}{|c|}{ Total assets } & 570,563 & Total liabilities and owners' equity & 5570,563 \\ \hline \end{tabular}