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	$ 35,785	$ 39,124	Accounts payable	$ 39,182	$ 43,282
Accounts receivable	18,501	29,026	Notes payable	20,408	17,250
Inventory	4,030	43,192	Other	21,124	25,754
Total	$ 58,316	$ 111,342	Total	$ 80,714	$ 86,286
			Long-term debt	$ 122,000	$ 188,105
			Owners equity
			Common stock and paid-in surplus	$ 56,400	$ 56,400
			Accumulated retained earnings	265,017	302,284
Fixed assets
Net plant and equipment	$ 465,815	$ 521,733	Total	$ 321,417	$ 358,684
Total assets	$ 524,131	$ 633,075	Total liabilities and owners equity	$ 524,131	$ 633,075

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 513,454
Cost of goods sold		364,228
Depreciation		46,213
Earnings before interest and taxes		$ 103,013
Interest paid		21,083
Taxable income		$ 81,930
Taxes (24%)		19,663
Net income		$ 62,267
Dividends	$ 25,000
Retained earnings	37,267

Prepare the 2021 statement of cash flows for Smolira Golf Corp.