Problem 3-28 Statement of Cash Flows [LO1] Some recent financial statements for Smolira Golf Corporation follow. 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 Cor 2021 \\ \hline Operating activities \\ \hline Net income \\ \hline Add: Increase in accounts receivable \\ \hline Add: Increase in inventory \\ \hline Add: Increase in accounts payable \\ \hline Add: Depreciation \\ \hline \\ \hline Net cash from operating activities \\ \hline Investment activities \\ \hline \\ \hline Cash, end of year \\ \hline Net cash from investment activities \\ \hline Financing activities \\ \hline \end{tabular}