Balance Sheet
As of Dec. 31, 2021
Assets	2021	2020
Cash and Equivalents	162,899	155,700
Accounts Receivable	405,000	450,000
Inventory	836,000	715,200
Total Current Assets	1,403,899	1,320,900
Plant & Equipment	582,000	505,000
Accumulated Depreciation	165,000	140,000
Net Fixed Assets	417,000	365,000
Total Assets	1,820,899	1,685,900
Liabilities and Owner's Equity
Accounts Payable	275,200	245,000
Short-term Notes Payable	210,000	18,000
Other Current Liabilities	140,000	136,000
Total Current Liabilities	625,200	399,000
Long-term Debt	464,711	623,132
Total Liabilities	1,089,911	1,022,132
Common Stock	460,000	460,000
Retained Earnings	225,988	203,768
Total Shareholder's Equity	685,988	663,768
Total Liabilities and Owner's Equity	1,775,899	1,685,900

From the above,create statement of cash flow: ???

Statement of Cash Flows
For the Year Ended Dec. 31, 2021
Cash Flows from Operations
Net Income	1,679,600
Depreciation Expense	-70,000
Change in Accounts Receivable
Change in Inventories
Change in Accounts Payable
Change in Other Current Liabilities
Total Cash Flow from Operations
Cash flows from Investing
Change in Plant & Equipment
Total Cash Flow from Investing
Cash flows from Financing
Change in Short-term Notes Payable
Change in Long-term Debt
Change in Common-Stock
Cash Dividends Paid to Shareholders
Total cash flow from financing
Net change in Cash Balance