The following information is taken from French Corporation's financial statement:
					2021	2020
Cash					92000	32000
Accounts Receivable					87500	76900
Inventory					155000	175000
Prepaid Expenses					7500	6800
Land					690000	60000
Buildings					287000	244000
Accumulated Depreciation					32000	13000
Patents					20000	35000
					1307000	616700
Accounts Payable					90000	84000
Accrued Liabilities					54000	63000
Dividends Payable					12000	5000
Bonds Payable					725000	60000
Share capital-ordinary					100000	100000
Retained earnings					341000	312700
Treasury shares					15000	8000
					1307000	616700
Additional information:					For 2021 year
Net income					58300
Depreciation expense					19000
Amortization of patents					5000
Cash dividends declared					30000
Gain or loss on sale of patents					none
Bond issued to purchase Land					600000
Prepare a statement of cash flows for French Corporation fo the year 2021.