Please prepare the full Statement of Cash Flows for TennisPros Corp. for fiscal year 2021. Use the indirect method for the operating section and dont forget to prepare the investing and financing sections. The information below is everything you need (and some you dont):

Sales 4,500

COGS 2,100

SG&A Expense 820

Depreciation expense 280

Loss on Sale of PP&E 500

Net Income 800

Cash Proceeds from Stock Issuance 850

Cash Proceeds from Sale of PP&E 920

Cash Payments for Loan Repayment 600

Cash Payment for purchase of a patent 300

Cash Payment for purchase of Land 1,650

Cash Payment of common Dividends 200

Value of a machine bought on credit 700

Change in current Balance Sheet accounts:

Cash increase 970

Accounts Receivable increase 900

Inventory decrease 810

Accounts Payable increase 560

Unearned Revenue decrease 100

Current portion of long-term debt decrease 250