Some recent financial statements for Smolira Golf Corporation follow. 2020 2021 Assets Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 35,285 $ 38,664 Accounts payable 18,251 28,576 Notes payable 3,880 42,992 Other $ 38,232 $ 43,032 19,908 16,875 20,674 25,354 Total $ 57,416 $ 110,232 Total $ 78,814 $ 85,261 Long-term debt $ 119,500 183,060 Owners' equity Common stock and paid-in surplus $ 55,900 $ 55,900 Accumulated retained earnings 268,442 306,994 Fixed assets Net plant and equipment $ 520,983 Total $ 324,342 $ 362,894 465,240 Total assets $ 631,215 Total liabilities and owners' equity $ 522,656 $ 631,215 522,656 SMOLIRA GOLF CORPORATION 2021 Income Statement Sales $ 510,954 Cost of goods sold 362,478 Depreciation 45,588 $ 102,888 Earnings before interest and taxes Interest paid 20,583 Taxable income Taxes (24%) $ 82,305 19,753 Net income $ 62,552 Dividends Retained earnings $ 24,000 38,552 Prepare the 2021 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.) SMOLIRA GOLF CORPORATION Statement of Cash Flows For 2021 Cash, beginning of the year Operating activities Net cash from operating activities Investment activities Net cash from investment activities Financing activities Net cash from financing activities Cash, end of year