Given:

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

Convert the above 2021 GAAP data to cash flow data.