Problem $3-28$ Statement of Cash Flows $[$LO$1]$

Some recent financial statements for Smolira Golf Corporation follow.

$\backslash$table$[[,,\backslash$table$[[$SMOLIRA$],[2020$ and$]],\backslash$table$[[$GOLF CORPORATION$],[2021$ Balance Sheets$]],,],[$Assets$,2020,2021,$Liabilities and Owners' Equity,$2020,2021],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$34,885,$$$38,296,$Accounts payable,$$37,472,$$$42,832$