Corporation accountants assembled the following data for the year ended December 10,2018:

ATTERA CORPORATION
December 31	2018	2017
Current assets:
Cash and cash equivalents	$78,700	$28,000
Accounts receivable	69,600	64,200
Inventory	79,500	84,400
Current liabilities:
Accounts payable	$58,700	$55,700
Income tax payable	13,900	16,900

Transaction Data for 2018:
Net income	$58,000
Purchase of treasury stock	15,100
Issuance of common stock for cash	36,800
Loss on sale of equipment	9,000
Payment of cash dividends	18,500
Depreciation expense	21,000
Issuance of long-term note payable in exchange for cash	30,000
Purchase of building for cash	127,000
Sale of equipment for cash	57,000

Required: Prepare Corporation's statement of cash flows and explain why do you add back depreciation to cash flow statement?