how to comprehend the cash flow statement. this is all the information provided.

The statement of income and unclassified statement of financial position for Crane, Inc. follow: CRANE, INC. Statement of Financial Position December 31 Assets 2021 2020 Cash $98.400 $47.300 Trading investments 130,000 114,000 Accounts receivable 70,500 40,800 Inventory 119.900 90.750 Estimated inventory returns 2.100 2,000 Prepaid expenses 19,000 27.400 Equipment 283,000 255.500 Accumulated depreciation (46.500 (52.200 Total assets $676.400 $525,550 Liabilities and Shareholders' Equity Accounts payable $92,000 $72.200 Property tax payable 10,700 6.400 Refund liability 1,300 900 Bank loan payable-current portion 88,000 92.650 Bank loan payable-noncurrent portion 32,400 42.400 Common shares 210.000 190,000 Retained earnings 242,000 121.000 Total liabilities and shareholders' equity $676.400 $525.550 CRANE, INC. Statement of Income Year Ended December 31, 2021 Sales $562,400 Cost of goods sold 185.400 Gross profit 377,000 Operating expenses 116.460 Income from operations 260.540 Other income and expenses Unrealized gain on trading investments $16,000 Interest expense (4.760 11.240 Income before income tax 271,780 Income tax expense 48,000 Net income $223,780Additional information regarding 2021: Prepaid expenses and property tax payable relate to operating expenses. 2. New equipment costing $84,000 was purchased for $22,600 cash and a $61,400 long-term bank loan payable. 3. Old equipment having an original cost of $56.500 was sold for $1,900. 4. Accounts payable relate to inventory suppliers. 5. Some of the bank loan was repaid during the year. 6. A dividend was paid during the year. 7. Operating expenses include $46,300 of depreciation expense and a $2,600 loss on disposal of equipment. 8. Common shares were issued for $43.000 cash during the year and some common shares were bought back and retired at the cost they were originally issued at.\fNote X to the Statement of Cash Flows: During the year, the company purchased equipment costing $ by paying $22,600 cash and issuing a $61,400 bank loan payable