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Problem 3-28 Statement of Cash Flows (L01) Some recent financial statements for Smolira Golf Corporation follow 2020 2021 Assets Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2020 2021 Liabilities and Owners' Equity Current liabilities $ 35,485 $ 38,848 Accounts payable 18,351 28,756 Notes payable 3,940 43,072 Other $ 38,612 $ 43,132 20,108 17,025 20,854 25,514 Total $ 57,776 $ 110,676 Total $ 79,574 $ 85,671 es Long-term debt $ 120,500 $ 184,214 Owners' equity Common stock and paid-in surplus $ 56,100 $ 56,100 Accumulated retained earnings 267,072 305,974 Fixed assets $ Net plant and equipment $ 465,470 $ 521,283 Total $323,172 362,074 Total assets $ 523,246 $ 631,959 Total liabilities and owners' equity $ 523,246 631,959 SMOLIRA GOLF CORPORATION 2021 Income Statement Sales Cost of goods sold Depreciation $ 511,954 363,178 45,838 Earnings before interest and taxes Interest paid $ 102,938 20,783 Taxable income Taxes (21%) $ 82,155 17,253 Net income $ 64,902 Dividends Retained earnings $ 26,000 38,902 Prepare the 2021 statement of cash flows for Smolira Golf Corp. (Negative answers should be indicated by a minus sign.) SMOLIRA GOLF CORPORATION Statement of Cash Flows For 2021 Cash, beginning of the year Operating activities Net income 5 Net cash from operating activities Investment activities Net cash from investment activities Financing activities Net cash from financing activities Cash, end of year