Help! The Cash Balance for , December 31, 2018 is not matching on my statement of cash flows. It should be $120,000. The highlighted part is where I believe my mistake is. I think i might have put a negative/positive amount for a wrong cell. I will include my teachers feedback before I made these adjustments.

Statement of Cash Flows Year Ended December 31, 2019 $ 20,600 Cash flows from operating activities: Net income Adjustments to Reconcile Net Income to Net cash Providided by Operating Activities Depreciation Expense Increase in accounts receivable Decrease in inventory Decrease in accounts payable Decrease in Pre-paid insurance Decrease in salaries payable Decrease in sales tax payable 5,000 (20,000) (30,400) (4,600) (1,000) 100 2,000 (48,900) -28,300