Use the balance sheet and income statement below:

VALIUMS MEDICAL SUPPLY CORPORATION
Balance Sheet as of December 31, 2021 and 2020
(in thousands of dollars)
Assets	2021				2020				Liabilities and Equity	2021				2020
Current assets:									Current liabilities:
Cash and marketable securities	$	89			$	88			Accrued wages and taxes	$	64			$	58
Accounts receivable		208				198			Accounts payable		166				158
Inventory		328				308			Notes payable		148				148
Total	$	625			$	594			Total	$	378			$	364
Fixed assets:									Long-term debt	$	666			$	590
Gross plant and equipment	$	1,124			$	916			Stockholders equity:
Less: Accumulated depreciation		180				130			Preferred stock (6 thousand shares)	$	6			$	6
Net plant and equipment	$	944			$	786			Common stock and paid-in surplus (100 thousand shares)		120				120
Other long-term assets		168				168			Retained earnings		567				468
Total	$	1,112			$	954			Total	$	693			$	594
Total assets	$	1,737			$	1,548			Total liabilities and equity	$	1,737			$	1,548

VALIUMS MEDICAL SUPPLY CORPORATION
Income Statement for Years Ending December 31, 2021 and 2020
(in thousands of dollars)
	2021				2020
Net sales	$	926			$	836
Less: Cost of goods sold		406				369
Gross profits	$	520			$	467
Less: Other operating expenses		64				58
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	456			$	409
Less: Accumulated depreciation		50				48
Earnings before interest and taxes (EBIT)	$	406			$	361
Less: Interest		65				59
Earnings before taxes (EBT)	$	341			$	302
Less: Taxes		72				63
Net income	$	269			$	239
Less: Preferred stock dividends	$	6			$	6
Net income available to common stockholders	$	263			$	233
Less: Common stock dividends		164				164
Addition to retained earnings	$	99			$	69
Per (common) share data:
Earnings per share (EPS)	$	2.63			$	2.33
Dividends per share (DPS)	$	1.64			$	1.64
Book value per share (BVPS)	$	6.87			$	5.88
Market value (price) per share (MVPS)	$	7.90			$	6.36

Prepare a statement of cash flows for Valiums Medical Supply Corporation. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)