use the following photo to create indirect cash flow statement

\begin{tabular}{|l|l|l|} \hline & 2020 & 2021 \\ \hline Income Statement & & \\ \hline Sales & $284,000 & $376,000 \\ \hline less COGS & $146,000 & $192,000 \\ \hline Gross profit & $138,000 & $184,000 \\ \hline less Operating expenses & $56,000 & $71,000 \\ \hline less Depreciation expense & $24,000 & $26,000 \\ \hline EBIT & $58,000 & $87,000 \\ \hline less Interest expense & $18,000 & $18,400 \\ \hline EBT & $40,000 & $68,600 \\ \hline less Taxes & $11,000 & $21,000 \\ \hline Net Income & $29,000 & $47,600 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & 2020 & 2021 \\ \hline Balance Sheet & & \\ \hline Assets & & \\ \hline Cash & $8,000 & $22,400 \\ \hline Accounts receivable & $128,000 & $136,000 \\ \hline Inventories & $124,000 & $130,000 \\ \hline Total Current Assets & $260,000 & $288,400 \\ \hline Net fixed assets & $420,000 & $447,000 \\ \hline Total Assets & $680,000 & $735,400 \\ \hline Liabilities and Owners' Equity & & \\ \hline Notes payable & $66,000 & $74,000 \\ \hline Accounts payable & $46,000 & $50,000 \\ \hline Accruals & $18,000 & $15,000 \\ \hline Total Current Liabilities & $130,000 & $139,000 \\ \hline Long-term debt & $150,000 & $157,000 \\ \hline Common Stock @ par value & $14,000 & $15,400 \\ \hline Additional paid in capital & $250,000 & $272,000 \\ \hline Retained earnings & $136,000 & $152,000 \\ \hline Total Liabilities and Owners' & $680,000 & $735,400 \\ \hline Equity & & \\ \hline \end{tabular}