Prepare a Statement of Cash Flows for the year ending 31st December 2021 from the following information (Hint: NOT ALL of the following items belong in a Statement of Cash Flows

1. Sales 750 
2. Cost of Goods Sold 400 
3. Depreciation of Equipment 80
4.  Dividends Paid 60 
5. Interest Expense paid 24 
6. New Capital contributed 200
7.  New Loan raised 100 
8. Old Loan paid off 44 
9. Operating Expenses Paid 120 
10. Payment to Suppliers of stock 410 
11. Purchase of new equipment 330 
12. Receipts from Customers 765 
13. Revaluation of Land 75
14.  Cash at start 27