Cash and Cash Equivalents, beginning isn't $98,840 or $182,440 so I'm not sure what I'm missing.

The City of Saltwater Beach established an enterprise fund two years ago to construct and operate Tribute Aquatic Center, a public swimming pool. The pool was completed and began operations last year. All costs, including repayment of debt, are to be paid by user fees. The fund's preclosing trial balance for the current year, is shown below. Credits $ Debits 182,440 5,230 8,230 942,570 1,400, 850 925,560 $ 41,650 4,717,830 Cash and Cash Equivalents Accounts Receivable Supplies Restricted Cash and Cash Equivalents Land Buildings and Equipment Accumulated Depreciation-Buildings and Equipment Improvements Other Than Buildings Accumulated Depreciation-Improvements Other Than Buildings Accounts and Accrued Payables Current Portion of Long-Term Debt-Bonds Bonds Payable Net Position-Net Investment in Capital Assets Net Position-Restricted Net Position-Unrestricted Charges for Services Interest and Dividend Income Personnel Expenses Utilities Expense Repairs and Maintenance Supplies Expense Depreciation Expense Interest Expense 212,300 22,160 281,730 6,198,060 174,090 867,400 84,070 2,040,970 92,540 1,034,450 188,580 82,130 67,220 137,000 322,880 $10,014,970 $10,014,970 Additional information concerning the Tribute Aquatic Center Fund follows. 1. All bonds payable were used to acquire property, plant, and equipment. 2. Each year, a payment is required on January 1 to retire an equal portion of the bonds payable. 3. Equipment was sold for cash at its carrying value of $9,250. 4. Total cash received from customers was $2,038,320 and cash received for interest and dividends was $92,540; of this amount, $75,170 was restricted cash. There were no other changes to restricted cash during the year. 5. Cash payments included $1,038,800 for personnel expenses, $185,800 for utilities, $86,230 for repairs and maintenance, $322,880 for interest on bonds, and $65,900 for supplies. 6. The beginning balance in Cash was $98,840, Accounts Receivable was $3,160, Supplies was $9,530, and Accounts and Accrued Payables was $28,390. Accrued Payables include personnel expenses, utilities, and repairs and maintenance. 7. The net position categories shown on the preclosing trial balance have not been updated to reflect correct balances at year-end. c. Prepare the statement of cash flows for the Tribute Aquatic Center at year-end. (Deductions should be indicated by a minus sign.) CITY OF SALTWATER BEACH Tribute Aquatic Center Fund Statement of Cash Flows For the Year Ended $ 2,038,320 Cash Flows from Operating Activities: Cash Received from Customers Cash Paid to: Personnel Utilities Repairs and Maintenance Suppliers $ (1,038,800) (185,800) (86,230) (65,900) (1,376,730) $ 661,590 Net Cash Provided by Operations Cash Flows from Capital Financing Activities: Principal Paid on Capital Debt Interest Paid on Capital Debt (281,730) (322,880) (604,610) Net Cash Used by Financing Activities Cash Flows from Investing Activities: Interest Received on Investments Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending 92,540 149,520 $ 149,520 Reconciliation of Cash and Cash Equivalents to the Balance Sheet End of Year Beginning of Year Cash and Cash Equivalents in Current and Accrued Assets Restricted Cash and Cash Equivalents Total Cash and Cash Equivalents $ 0 $ aire and Maintenanro Xh ! Required information $ 661,590 Net Cash Provided by Operations Cash Flows from Capital Financing Activities: Principal Paid on Capital Debt Interest Paid on Capital Debt (281,730) (322,880) (604,610) Net Cash Used by Financing Activities Cash Flows from Investing Activities: Interest Received on Investments Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending 92,540 149,520 $ 149,520 Reconciliation of Cash and Cash Equivalents to the Balance Sheet End of Year Beginning of Year Cash and Cash Equivalents in Current and Accrued Assets Restricted Cash and Cash Equivalents Total Cash and Cash Equivalents $ 0 $ Reconciliation of Operating Income to Net Cash Provided by Operations Operating Income Adjustments: Depreciation Expense Increase in Accounts Receivable Decrease in Supplies Decrease in Accounts and Accrued Payables Net Cash Provided by Operating Activities $ 0