Laiho Industries' 2020 and 2021 balance sheets (in thousands of dollars) are shown.
Inventories		36,073			33,011
Total current assets	$	242,394		$	208,316
Net fixed assets		69,934			44,089
Total assets	$	312,328		$	252,405
Accounts payable	$	31,253		$	23,360
Accruals		33,042			24,400
Notes payable		14,808			12,528
Total current liabilities	$	79,103		$	60,288
Long-term debt		75,726			64,226
Total liabilities	$	154,829		$	124,514
Common stock		95,000			85,000
Retained earnings		62,499			42,891
Total common equity	$	157,499		$	127,891
Total liabilities and equity	$	312,328		$	252,405

B. Construct the statement of stockholders' equity for the year ending December 31, 2021, and the 2021 statement of cash flows. Hint: The difference in accumulated depreciation from one year to the next is the annual depreciation expense for the year.