I believe my answers are correct, but it says I am missing something. Please help, thank you!

Use the following information of VPI Co. to prepare a statement of cash flows for the year ended December 31 using the indirect method. (Amounts to be deducted should be indicated by a minus sign.) Cash balance at prior year-end Increase in inventory Depreciation expense Cash received from issuing stock Cash paid for dividends $43,800 8,800 7,800 11,800 4,800 Gain on sale of machinery Cash received from sale of machinery Increase in accounts payable Net income Decrease in accounts receivable $ 2,950 11,400 3,400 61,000 6,800 VPI CO. Statement of Cash Flows (Indirect Method) For Current Year Ended December 31 Cash flows from operating activities Net income Adjustments to reconcile net income to net cash provided by operating activities Income statement items not affecting cash Depreciation expense Gain on sale of machinery $ 61,000 $ 7,800 (2,950) 6,800 Changes in current operating assets and liabilities Decrease in accounts receivable Increase in inventory Increase in accounts payable (8,800) 3,400 $ 67,250 Cash flows from investing activities Cash received from sale of machinery 11,400 11,400 Cash flows from financing activities Cash received from issuing stock Cash paid for dividends 11,800 (4,800) 7,000 Net increase in cash $ 85,650 43,800 Cash balance at prior year-end Cash balance at current year-end $ 129,450