please help.

The comparative balance sheets of XYZ Inc. at the beginning and the end of the year 2021 are as follows. XYZ INC. Balance Sheets Assets Dec. 31, 2021 Jan. 1, 2021 Inc./Dec. Cash $ 45,000 $ 13,000 $32,000 Inc. Accounts receivable 91,000 88,000 3,000 Inc. Equipment 39,000 22,000 17,000 Inc. Less: Accumulated depreciation-equipment 17.000 11.000 6,000 Inc. Total $158,000 $112,000 Liabilities and Stockholders' Equity Accounts payable $ 20,000 $ 15,000 5,000 Inc. Common stock 100,000 80,000 20,000 Inc. Retained earnings 38.000 17.000 21,000 Inc. Total $158,000 $112,000 Net income of $44,000 was reported, and dividends of $23,000 were paid in 2021. New equipment was purchased and none was sold. Instructions Prepare a statement of cash flows for the year 2021