i need help with calculating the net cash provided by operating activites please

Satment of Cash Flow act Method The towing balang are available for Chrisman Company December 31 2017 2016 Cash $12.500 516,000 Accounts receivable 32,000 24.000 Inventory 25,400 42.400 Prepaid rent 14,450 9.500 Land 120,000 120,000 Pant and current 640,000 400.000 Amated depresion (104.000) (48,000) S740,000 $544,000 Accounts payable Income taxes payable Short-term notes payable Bende Common Hock tained in Tulis $10.200 $15.000 4,100 8,000 56,000 40,000 120.000 100,000 320,000 240.000 220.500 150,000 5740,600 1644,000 Dans were madining 2017 at foc vahut, and equipment were to cash and common stock for the Deprecationer or the year 15.000 Net inom were $10,000 Chrisman Company Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net income 40,600 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense 56,000 Increase in accounts receivable -8,000 Decrease in inventory 17,000 Increase in prepaid rent -4,800 Increase in accounts payable 3,200 Decrease in income taxes payable -3.2007 Net cash provided by operating activities 60,200 X -160,000 Cash Flows from Investing Activities Acquisition of plant and equipment Cash Flows from Financing Activities Retirement of bonds payable - 40,000 Issuance of short-term notes payable 16,000 Issuance of common stock 80,000 Net cash provided by financing activities 56,000 Net decrease in cash -3,200