Prepare the 2021 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.) \begin{tabular}{|l|} \hline \multicolumn{1}{|c|}{ SMOLIRA GOLF CORPORATION } \\ \hline Statement of Cash Flows \\ \hline Fash, beginning of the year \\ \hline Operating activities \\ \hline \end{tabular} \begin{tabular}{|l|} \hline Net cash from investment activities \\ \hline Financing activities \\ \hline \end{tabular}