Can someone please help me with the Statement of Cash Flows and Post-Closing Trial Balance, I am not ending up with the Change in cash amount. And please explain what I am doing wrong. Thank you!

Here is what I have done:

February Transactions 1-Feb Paid six months of rent in advance, $5,400. 4-Feb Paid wages and salaries for $2,150, part of which was accrued in January. 7-Feb Purchased supplies on account, $920 11-Feb Performed car repair services on account, $3,670. 17-Feb Collected cash from credit sales made in January and February, $4,300. 20-Feb Made a monthly payment on the equipment note, $70. 23-Feb Performed car repair services and received cash at the time of sale, $5,850. 25-Feb Accrued for the bonus earned by the shop manager that will be paid in April, $1,150. February Adjusting Entries 28-Feb The estimated depreciation on building and equipment is $810. 28-Feb One month of rent has expired, $900. 28-Feb The annual interest rate is 5% on all notes and paid quarterly. Round to the nearest dollar. 28-Feb The supplies remaining at the end of the month was $700. 28-Feb Accrued wages and salaries worked in February that will be paid 3-5, $2,000. 28-Feb The estimated income taxes for the month is $855. Accumulated depreciation $ 38,540 Beg $ 810 31-Jan Notes payable 30,800 Beg $ 2,750 20-Jan Rent expense 31-Jan $ 900 900 $ 900 31-Jan Post-Closing $ 28-Feb $ 900 Adi 2-28 $ 900 Cash Beg $ 5,200 $ 945 2-Jan 1-Jan $ 5,210 $3,300 4-Jan 16-Jan $ 2,610 $ 795 795 10-Jan $ 2,750 20-Jan $ 580 27-Jan Adi 1-31 $ 4,650 17-Feb $ 4,300 $5,400 1-Feb 23-Feb $ 5,850 $ 2,150 4-Feb $ 70 20-Feb Adi 2-28 7.180 $ 39,350 Adi 1-31 $ 810 28-Feb $ 40,160 Adi 2-28 20-Feb $ 33,550 Adi 1-31 33,480 Adi 2-28 70 $ 64 Accounts payable 945 $ 6,410 Beg Common stook 91.200 Beg 2-Jan $ Interest expense 31-Jan $ 140 $ 140 31-Jan Post-Closing $ 28-Feb $ 140 Adi 2-28 $ 140 $ 5,465 Adi 1-31 $ 920 7-Feb $ 6,385 Adi 2-28 Retained earnings 31-Jan $ 5,250 $ 26,415 Beg 31-Jan $ 580 $ 8,810 31-Jan $ 29,395 Post-Close 1-31 Accounts receivable Beg $ 2,800 $ 2,610 16-Jan 22-Jan $ 3,600 Utilities payable 795 $ 795 Beg 10-Jan $ Supplies expense 31-Jan $ 300 300 31-Jan Post-Closing 28-Feb $ 770 Adi 2-28 $ 770 $ Adi 1-31 Adj 1-31 $ 3,790 11-Feb $ 3,670 $4,300 17-Feb Adj 2-28 3,160 Bonus payable $ 1,150 25-Feb Dividends 27-Jan $ 580 $ 580 Post-Closing $ - 31-Jan Supplies 850 $ 300 31-Jan Beg $ Wages and salaries payable 4-Jan $ 2,450 $ 2,450 Beg $ 1,600 31-Jan Service revenue $ 5,210 $ 3,600 1-Jan 22-Jan Income tax expense 31-Jan $ 650 $ 650 31-Jan Post-Closing $ 28-Feb $ 855 Adi 2-28 $ 855 Adi 1-31 $ 7-Feb $ Adi 2-28 $ 550 920 $ 700 770 28-Feb $ 1,600 Adi 1-31 4-Feb $ 1,600 $ 2,000 28-Feb $ 2,000 Adi 2-28 31-Jan $ 8,810 $ 8,810 Adi 1-31 Post-Closing 1-31 3,670 11-Feb 5,850 23-Feb 9,520 Adi 2-28 $ Prepaid rent 900 $ Beg $ Bonus expense 25-Feb $ 1,150 900 Income tax payable $ 7,140 Beg 650 31-Jan 31-Jan Wages and salaries expense 4-Jan $ 850 $ 2,450 31-Jan $ 1,600 31-Jan Adi 1-31 $ - 1-Feb $ 5,400 $ 5,400 $ 900 28-Feb Adi 2-28 $ 4,500 $ 7,790 Adi 1-31 855 28-Feb $ 8,645 Adi 2-28 Adi 1-31 $ 2,450 Post-Closing 4-Feb $ 550 28-Feb $ 2.000 Adi 2-28 $ 2,550 Advertising expense Building $ 76,000 Beg 31-Jan Interest payable $ 140 31-Jan $ 140 28-Feb 280 Adi 2-28 Depreciation expense 31-Jan $ 810 $ 810 Post-Closing $ 28-Feb $ 810 Adi 2-28 $ 810 Equipment Beg $ 118,000 20-Jan $ 5,500 Adi 1-31 $ 123,500 Thunderduck Car Repair Adjusted Trial Balance As of February, 20x1 $ $ Cash Accounts Receivable Supplies Prepaid rent Building Equipment Accumulated depreciation Accounts payable Bonus payable Wages and salaries payable Income tax payable Interest payable Notes payable Common stock Retained earnings Service revenue Wages and salaries expense Depreciation expense Rent expense Interest expense Supplies expense Income tax expense Bonus expense TOTAL Debit Credit $ 7,180 3,160 $ 700 4,500 $ 76,000 $ 123,500 $ 40,160 $ 6,385 $ 1,150 $ 2,000 $ 8,645 $ 280 $ 33,480 $ 91,200 $ 29,395 $ 9,520 $ 2,550 $ 810 900 $ 140 770 $ 855 $ 1,150 $ 222,215 $ 222,215 $ $ 9,520 A B D 13 Thunderduck Car Repair 14 Statement of Stockholders Equity 15 For the month ended Feb 28, 20X1 16 Common Stock Retained Earnings Total SHE 17 Beginning balance, Feb 1 $ 91,200 $ 29,395 $ 120,595 18 Add: Issue stock 19 Add: Net income 2,345 2,345 20 Less: Dividends 21 Ending balance, Jan 31 $ 91,200 $ 31,740 $ 122,940 Thunderduck Car Repair Income Statement For the month ended Feb 28, 20X1 Service revenue $ Less expenses: Wages and salaries expense Depreciation expense Rent expense Interest expense Supplies expense Income tax expense Bonus expense Net Income $ 2,550 810 900 140 22 23 770 855 1,150 2,345 24 Thunderduck Car Repair Statement of Stockholders Equity 25 26 TOTAL ASSETS 169,140 TOTAL LIABILITIES & EQI 169,140 Assets: Cash Account Receivable Supplies Prepaid rent Total current assets Building Equipment Less: Accumulated depr Thunderduck Car Repair Balance Sheet As of Feb 28, 20X1 Liabilities: 7,180 Accounts payable 3,160 Bonus payable 700 Wages and salaries paya 4,500 Income tax payable 15,540 Interest payable 76,000 Total current liabilities 123,500 Notes payable (40,160) Total liabilities 2,345 810 630 (150) (4,500) 920 (795) 1,150 6,385 1,150 2,000 8,645 280 18,460 33,480 51,940 400 855 140 Thunderduck Car Repair 35 Statement of Cash Flows 36 For the month ended Feb 28, 20X1 37 Operating: 38 Net Income 39 Add: Depreciation Expense 40 Add: Decrease in Accounts Receivable 41 Subtract: Increase in Supplies 42 Subtract: Increase in Prepaid rent 43 Add: Increase in Accounts Payable 44 Subtract: Decrease in Utilities payable 45 Add: Increase in Bonus payable 46 Add: Increase in Wages & Salaries Payable 47 Add: Increase in Income Tax payable 48 Add: Increase in Interest payable 49 50 Net cash flow from operating activities 51 Investing: 52 53 Net cash flow from investing activities 54 55 Financing: 56 57 58 59 Cash beginning, Feb 1 60 Cash ending, Feb 28 61 Change in cash 62 63 Non-cash activities: 64 1,805 Stockholders Equity: Common Stock Retain Earnings Total Stockholder's Equ 174,880 TOTAL LIABILITIES & EQ 91,200 31,740 122,940 174,880 TOTAL ASSETS Thunderduck Car Repair Balance Sheet 4,650 7,180 2,530