Please build cash flow statement for this

December 31, 2021 Assets Liabilities $ 2,300 300 Cash Accounts receivable Supplies Equipment, net Other assets $ 6,900 2,700 1,300 23,600 5,500 Accounts payable Salaries payable Utilities payable Interest payable Notes payable Other liabilities Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 900 100 10,000 400 14,000 25,000 1,000 26,000 Total assets $40,000 $40,000 December 31, 2021 Assets Liabilities $ 2,300 300 Cash Accounts receivable Supplies Equipment, net Other assets $ 6,900 2,700 1,300 23,600 5,500 Accounts payable Salaries payable Utilities payable Interest payable Notes payable Other liabilities Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 900 100 10,000 400 14,000 25,000 1,000 26,000 Total assets $40,000 $40,000