Construct a statement of cash flows for Fincorp for 2021. 2020 2021 Revenue 4,000 4,100 Cost of goods sold 1,600 1,700 Depreciation 500 520 Inventories 300 350 Administrative expenses 500 550 Interest expenses 150 150 Federal and State taxes 400 420 Account payable 300 350 Account receivable 400 450 Net fixed asset 5,000 5,800 Long-term debt 2,000 2,400 Notes payable 1,000 600 Dividend paid 410 410 Cash and marketable securities 800 300 Taxes are paid entirely in the year that the tax obligation is incurred Net fixed assets are fixed assets net of accumulated depreciation since asset was installed