the question is add a cash-flow statement

Some recent financial statement for Smolira Golf Corp., follow. Use this information to work out its cash flow statement Smorlira Golf Corp. Balance sheet 2011 and 2012 assets Liabilities and owners' equity 2011 2012 2011 2012 Current assets Current liabilities $23184 $27420 Cash $24046 $24255 Accounts payable 12000 10800 Accounts receivable 12448 15235 Other 11571 15553 Inventory 25392 27155 total $46755 $53773 Total $61886 $66645 Long-term debts $80000 $95000 Total liabilities $126755 $148773 Fixed assets Owners' equity Net plant and $324695 $365734 Common stock and $40000 $40000 equipment paid-in surplus Accumulated retained $219826 $243606 earnings Total $259826 $283606 Total assets $386581 5432379 Total liabilities and 5386581 5432379 owners' equity Smorlira Golf Corp. Income statement 2012 Sales $366996 Cost of goods sold 253122 Depreciation 32220 Earnings before interest and $81654 taxes Interest paid 14300 Taxable income $67354 Taxes(35%) 23574 Net income $43780 Dividends $20000 Retained earnings $23780