Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION

$2020$ and $2021$ Balance Sheets

Assets $20202021$ Liabilities and Owners$$ Equity $20202021$

Current assets Current liabilities

Cash $ $34,485$ $ $37,928$ Accounts payable $ $36,712$ $ $42,632$

Accounts receivable $17,85127,856$ Notes payable $19,10816,275$

Inventory $3,64042,672$ Other $19,95424,714$

Total $ $55,976$ $ $108,456$ Total $ $75,774$ $ $83,621$

Long$-$term debt $ $115,500$ $ $174,101$

Owners$$ equity

Common stock and paid$-$in surplus $ $55,100$ $ $55,100$

Accumulated retained earnings $273,922315,417$

Fixed assets

Net plant and equipment $ $464,320$ $ $519,783$ Total $ $329,022$ $ $370,517$

Total assets $ $520,296$ $ $628,239$ Total liabilities and owners$$ equity $ $520,296$ $ $628,239$

SMOLIRA GOLF CORPORATION

$2021$ Income Statement

Sales $ $506,954$

Cost of goods sold $359,678$

Depreciation $44,588$

Earnings before interest and taxes $ $102,688$

Interest paid $19,783$

Taxable income $ $82,905$

Taxes $(21\%)17,410$

Net income $ $65,495$

Dividends $ $24,000$

Retained earnings $41,495$

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