Some recent financial statements for Smolira Golf Corporation follow.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 $ $34,785$ $ $38,204$ Accounts payable $ $37,282$ $ $42,782$

Accounts receivable $18,00128,126$ Notes payable $19,40816,500$

Inventory $3,73042,792$ Other $20,22424,954$

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 $271,867307,704$

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 answers should be indicated by a minus sign.$)$