Some recent financial statements for Smolira Golf Corp. follow. SMOLIRA GOLF 2011 and 2012 Balance Sheets Assets Liabilities and Owners Equity 2011 2012 2011 2012 Current assets Current liabilities Cash $ 24,076 $ 24,400 Accounts payable $ 23,484 $ 27,400 Accounts receivable 12,748 15,500 Notes payable 13,000 11,100 Inventory 25,742 27,400 Other 11,871 17,500 Total $ 62,566 $ 67,300 Total $ 48,355 $ 56,000 Long-term debt $ 72,000 $ 84,000 Owners equity Common stock and paid-in surplus $ 45,000 $ 45,000 Accumulated retained earnings 224,906 245,000 Fixed assets Net plant and equipment $ 327,695 $ 362,700 Total $ 269,906 $ 290,000 Total assets $ 390,261 $ 430,000 Total liabilities and owners equity $ 390,261 $ 430,000 SMOLIRA GOLF, INC. 2012 Income Statement Sales $ 378,618 Cost of goods sold 254,000 Depreciation 56,150 Earnings before interest and taxes $ 68,468 Interest paid 14,600 Taxable income $ 53,868 Taxes (20%) 10,774 Net income $ 43,094 Dividends $ 23,000 Retained earnings 20,094 Prepare the 2012 statement of cash flows for Smolira Golf Corp.