LazyDaz, Inc. reported the following for its 2020 financial statements. Balance Sheet

	Dec 31, 2020	Dec 31, 2019	Difference
Cash	526	315	211
Accounts Receivable	24	16	8
Allow for Doubtful Accounts	(2)	(1)	(1)
Inventory	21	32	(11)
PP&E	1,709	1,750	(41)
Land	809	660	149
Accumulated Depreciation	(314)	(300)	(14)
Patent	6	8	(2)
Total Assets	2,779	2,480
Accounts Payable	37	19	18
Wages Payable	7	10	(3)
Unearned Revenue	12	11	1
Interest Payable	57	50	7
Income Tax Payable	53	83	(30)
Notes Payable	75	0	75
Bonds Payable	783	750	33
Common Stock	1,242	1,100	142
Retained Earnings	513	457	56
Total Liabilities & Equity	2,779	2,480

Income Statement For the Year Ending Dec 31, 2020

Sales		1,250
Cost of Goods Sold		(648)
Gross Profit		602
Operating Expenses
Wage Expense	(150)
Bad Debt Expense	(1)
Depreciation Expense	(114)
Amortization Expense	(2)
Utilities Expense	(52)
Other Operating Expenses	(151)	(470)
Income From Operations		132
Other
Interest Expense	(11)
Gain (Loss) on Sale of Land	(20)
Gain (Loss) on Sale of PP&E	55	24
Income before Tax Expense		156
Income Tax Expense		(68)
Net Income		88

The financial notes of LazyDaz disclose the following 2020 information: (1) Property, plant and equipment was sold for cash. The PP&E had an original cost of $400 and accumulated depreciation of $100. (2) Stock was issued for $120 cash. (3) Bonds of $30 were retired. (4) Land with a cost of $140 was sold. (5) There were two major noncash transactions. PP&E was acquired by issuing a $75 long-term note. Later in the year, PP&E was acquired by issuing $100 in common stock. (6) All other transactions were cash transactions.

Can you prepare a Statement of Cash Flows for this information