Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 34,785	$ 38,204	Accounts payable	$ 37,282	$ 42,782
Accounts receivable	18,001	28,126	Notes payable	19,408	16,500
Inventory	3,730	42,792	Other	20,224	24,954
Total	$ 56,516	$ 109,122	Total	$ 76,914	$ 84,236
			Long-term debt	$ 117,000	$ 182,015
			Owners equity
			Common stock and paid-in surplus	$ 55,400	$ 55,400
			Accumulated retained earnings	271,867	307,704
Fixed assets
Net plant and equipment	$ 464,665	$ 520,233	Total	$ 327,267	$ 363,104
Total assets	$ 521,181	$ 629,355	Total liabilities and owners equity	$ 521,181	$ 629,355

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 508,454
Cost of goods sold		360,728
Depreciation		44,963
Earnings before interest and taxes		$ 102,763
Interest paid		20,083
Taxable income		$ 82,680
Taxes (24%)		19,843
Net income		$ 62,837
Dividends	$ 27,000
Retained earnings	35,837

Prepare the 2021 statement of cash flows for Smolira Golf Corp. (Negative answersshould be indicated by a minus sign.)