I can't get all of the question right or not add up correctly I've tried so much I can't seem to get Cash received from sale of common stock,Net cash flow used for financing activities,Change in cash , Cash at the end of the year. I've gotten most of it but it's not adding up I look through the question but can't see how much common stock was issued, this would help me out so much with the rest but can't seem to figure it all out. Thanks.

The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 20Y8 and 20Y7, is as follows:

This is the question.

1		Dec. 31, 20Y8	Dec. 31, 20Y7
2	Assets
3	Cash	$146,190.00	$179,070.00
4	Accounts receivable (net)	224,940.00	241,100.00
5	Inventories	322,390.00	299,700.00
6	Prepaid expenses	12,670.00	9,430.00
7	Equipment	655,160.00	537,730.00
8	Accumulated depreciation-equipment	(170,790.00)	(131,900.00)
9	Total assets	$1,190,560.00	$1,135,130.00
10	Liabilities and Stockholders Equity
11	Accounts payable (merchandise creditors)	$240,640.00	$237,300.00
12	Mortgage note payable	0.00	336,600.00
13	Common stock, $10 par	502,000.00	200,000.00
14	Paid-in capital: Excess of issue price over parcommon stock	410,000.00	310,000.00
15	Retained earnings	37,920.00	51,230.00
16	Total liabilities and stockholders equity	$1,190,560.00	$1,135,130.00

Additional data obtained from the income statement and from an examination of the accounts in the ledger for 20Y8 are as follows:

A.

Net income, $139,590

B.

Depreciation reported on the income statement, $83,790

C.

Equipment was purchased at a cost of $162,330 and fully depreciated equipment costing $44,900 was discarded, with no salvage realized.

D.

The mortgage note payable was not due for six years, but the terms permitted earlier payment without penalty.

E.

Cash dividends declared and paid, $152,900

These are my solutions so far not sure where I'm going wrong

Cash flows from operating activities:

Net income

139590

Adjustments to reconcile net income to net cash flow from operating activities:

Depreciation

83790

Changes in current operating assets and liabilities:

Decrease in accounts receivable

16160

Increase in inventory

-22690

Increase in prepaid expenses

-3240

Increase in accounts payable

3340

Net cash flow from operating activities

216950

Cash flows from investing activities:

Cash paid for equipment

-162330

Net cash flow used for investing activities

-162330

Cash flows from financing activities:

Cash received from sale of common stock

Cash paid for dividends

-152900

Cash paid to retire mortgage note payable

-336600

Net cash flow used for financing activities

Change in cash

Cash at the beginning of the year

179070

Cash at the end of the year