Correct the cash flow statement

	2023	2024	2025
Cash and Cash Equivalents, Beginning of the Year	$ 200,000	$ 751,661	$ 1,609,153
Operating Activities:
Net Income	676,833	594,583	2,285,880
Adjustments To Reconcile Net Income To Cash Generated By Operating Activities
Deprecation and Amortization	25,328	23,784	22,112
Changes in Operating Assets and Liabilities:
Operating Expenses
Wages	598,339	760,008	760,008
Cost of Goods	30,000	30,000	30,000
Other Operating Expenses	150,000	155,000	210,000
Accounts Receivable, Net	-	-	-
Inventories	-	-	-
Accounts Payable	-	-	-
Cash Generated by Operating Activities	1,480,500	1,563,375	3,308,000
Investing Activities:
Marketing	(100,000)	(100,000)	(150,000)
Property and equipment	(80,000)	(85,000)	(90,000)
Cashed used in Investing Activities	(180,000)	(185,000)	(240,000)
Financing Activities:
Borrowing Long Term Debt	200,000	-	-
Net Cash Flow from Financing Activities	200,000	-	-
Cash and Cash Equivalents, End of Year	$ 1,500,500	$ 1,378,375	$ 3,068,000