detmine a cash flow statement for 2021.

\begin{tabular}{|l|r||r|} \hline \multicolumn{1}{|c||}{ Income Statement } & \multicolumn{1}{c||}{2020} & \multicolumn{1}{c|}{2021} \\ \hline \hline Sales & 3,432,000 & 6,034,000 \\ \hline \hline Cost of goods sold & 2,864,000 & 5,528,000 \\ \hline \hline Gross Profit & 568,000 & 506,000 \\ \hline \hline Depreciation & 18,900 & 116,960 \\ \hline \hline Other expenses & 358,672 & 519,988 \\ \hline \hline Income before interest and taxes & 190,428 & 130,948 \\ \hline \hline Interest Expenses & 43,828 & 136,012 \\ \hline \hline Income before taxes & 146,600 & 266,960 \\ \hline \hline Taxes & 58,640 & 106,784 \\ \hline \hline Net income/(loss) & 87,960 & 160,176 \\ \hline \hline & & \\ \hline \hline Statements of retained earnings 2021 & & \\ \hline \hline Beginning balance & & 203,768 \\ \hline \hline Net loss, 2021 & & 160,176 \\ \hline \hline Dividends paid & & 11,000 \\ \hline \hline Ending balance 2021 & & 32,592 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c||}{ Balance shect } & \multicolumn{1}{c|}{2020} & \multicolumn{1}{c|}{2021} \\ \hline \hline Cash & 57,600 & 7,282 \\ \hline \hline Short term investment & 0 & 0 \\ \hline \hline Account receivable & 351,200 & 632,160 \\ \hline \hline Inventory & 715,200 & 1,287,360 \\ \hline \hline Fixed assets & 491,000 & 1,202,950 \\ \hline \hline Accumulated depreciation & 146,200 & 263,160 \\ \hline \hline Total Assets & 1,468,800 & 2,866,592 \\ \hline \hline & & \\ \hline \hline Account payable & 145,600 & 524,160 \\ \hline Notes payable & 200,000 & 636,808 \\ \hline \hline Accruals & 136,000 & 489,600 \\ \hline \hline Long term debt & 323,432 & 723,432 \\ \hline \hline Share capital & 460,000 & 460,000 \\ \hline \hline Retained earnings & 203,768 & 32592 \\ \hline \hline Total liabilities and equity & 1,468,800 & 2,866,592 \\ \hline \end{tabular}