Please help.

ABC Corporation's balance sheet at the end of 2020 included the following items. Current assets (Cash $82,000) $235,000 Current liabilities $150,000 Land 30,000 Bonds payable 100,000 Buildings 120,000 Common stock 180,000 Equipment 90,000 Retained earnings 44,000 Accum. depr.-buildings (30,000) Total $474,000 Accum. depr.-equipment (11,000) Patents 40.000 Total $474,000 The following information is available for 2021. 1.Net income was $55,000. 2. Equipment (cost $20,000 and accumulated depreciation $8,000) was sold for $10,000. 3.Depreciation expense was $4,000 on the building and $9,000 on equipment. 4.Patent amortization was $2,500. 5.Current assets other than cash increased by $29,000. Current liabilities increased by $13,000. 6.An addition to the building was completed at a cost of $27,000. 7.A long-term investment in stock was purchased for $16,000. . 8.Bonds payable of $50,000 were issued. . 9.Cash dividends of $30,000 were declared and paid. 10. Treasury stock was purchased at a cost of $1 1,000. Instructions (a) Prepare a statement of cash flows for 2021. (b) Prepare a balance sheet at December 31, 2021