Given: 2021 2020 9,350,000 7,200,000 Net Sales Cost of Sales Cost of Goods Sold Factory Depreciation Gross Income 6,150,000 4,460,000 350,000 325,000 2,850,000 2,415,000 2,111,000 1,785,000 75,000 70,000 SG&A SG&A depreciation Net Operating Income (NOI) 664,000 560,000 250,000 105,000 120,000 Other Income & Expenses Extraordinary Gain (Loss) Interest Expense Net Profit Before Taxes Income Taxes Net Income 544,000 190,400 705,000 246,750 353,600 458,250 Convert the above 2021 GAAP data to cash flow data