The operations of the Kentucky Mikes Hotel, a small hoteloperation, are becoming more complex. Mike Ryan, the owner, has asked for your help in preparing her statement of cash flows. He is able to present you with balance sheets and some additional information.

Kentucky Mikes Hotel
Balance Sheets
December 31, 2020 and December 31, 2021
Assets	2020	2021	Change
Cash	20,000	33,000	13,000
Accounts Receivable	49,000	47,000	(2,000)
Inventory	50,000	55,000	5,000
Investments	10,000	15,000	5,000
Land	40,000	70,000	30,000
Building & Equipment	250,000	225,000	(25,000)
Accumulated Depreciation	(50,000)	(25,000)	25,000
Total Assets	369,000	420,000	51,000
Liabilities & Stockholder's Equity
Accounts Payable	20,000	13,000	(7,000)
Salaries Payable	5,000	2,000	(3,000)
Interest Payable	2,000	4,000	2,000
Income Tax Payable	8,000	7,000	(1,000)
Mortgage Payable (current)	10,000	13000	3,000
Notes Payable	-	30,000	30,000
Mortgage Payable (Long Term)	57,000	80,000	23,000
Common Stock	234,000	234,000	-0-
Treasury Stock	-	(8,000)	(8,000)
Retained Earnings	33,000	45,000	12,000
Total Liabilities & Stockholders Equity	369,000	420,000	51,000

Additional information:

1. A building that originally cost $40,000 and whose book value was $10,000 was sold for $7,000.

2. Property was purchased by borrowing on a note for $30,000.

3. Dividends paid during 2021 totaled $13,000

4. Assume only dividends declared and net income affected the retained earnings account

5. Assume all current liabilities are paid on a timely basis

6. Assume that the current amount of the mortgage payable was reclassified from the noncurrent mortgage

Prepare the Statement of Cash Flow.