Answer Happy

Balance Sheet
As of Dec. 31, 2021
Assets
2021
2020
Cash and Equivalents
162,899
155,700
Accounts Receivable
405,000
450,000
Inventory
836,000
715,200
Total Current Assets
1,403,899
1,320,900
Plant & Equipment
582,000
505,000
Accumulated Depreciation
165,000
140,000
Net Fixed Assets
417,000
365,000
Total Assets
1,820,899
1,685,900
Liabilities and Owner's Equity
Accounts Payable
275,200
245,000
Short-term Notes Payable
210,000
18,000
Other Current Liabilities
140,000
136,000
Total Current Liabilities
625,200
399,000
Long-term Debt
464,711
623,132
Total Liabilities
1,089,911
1,022,132
Common Stock
460,000
460,000
Retained Earnings
225,988
203,768
Total Shareholder's Equity
685,988
663,768
Total Liabilities and Owner'sEquity
1,775,899
1,685,900
From the above,create statement of cash flow: ???
Statement of Cash Flows
For the Year Ended Dec. 31, 2021
Cash Flows from Operations
Net Income
1,679,600
Depreciation Expense
-70,000
Change in Accounts Receivable
Change in Inventories
Change in Accounts Payable
Change in Other Current Liabilities
Total Cash Flow from Operations
Cash flows from Investing
Change in Plant & Equipment
Total Cash Flow from Investing
Cash flows from Financing
Change in Short-term Notes Payable
Change in Long-term Debt
Change in Common-Stock
Cash Dividends Paid to Shareholders
Total cash flow from financing
Net change in Cash Balance