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

Some recent financial statements for Smolira Golf Corporation follow.

$\backslash$table$[[$SMOLIRA GOLF CORPORATION$],[2020$ and $2021$ Balance Sheets$],[$Assets$,2020,2021,$Liabilities and Owners' Equity,$2020,2021],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$35,985,$$$39,308,$Accounts payable,$$39,562,$$$43,382$