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	$ 35,985	$ 39,308	Accounts payable	$ 39,562	$ 43,382
Accounts receivable	18,601	29,206	Notes payable	20,608	17,400
Inventory	4,090	43,272	Other	21,304	25,914
Total	$ 58,676	$ 111,786	Total	$ 81,474	$ 86,696
			Long-term debt	$ 123,000	$ 189,270
			Owners equity
			Common stock and paid-in surplus	$ 56,600	$ 56,600
			Accumulated retained earnings	263,647	301,253
Fixed assets
Net plant and equipment	$ 466,045	$ 522,033	Total	$ 320,247	$ 357,853
Total assets	$ 524,721	$ 633,819	Total liabilities and owners equity	$ 524,721	$ 633,819

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 514,454
Cost of goods sold		364,928
Depreciation		46,463
Earnings before interest and taxes		$ 103,063
Interest paid		21,283
Taxable income		$ 81,780
Taxes (21%)		17,174
Net income		$ 64,606
Dividends	$ 27,000
Retained earnings	37,606

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