I need help with the second half of this assignment, the spreadsheet for the Statement of Cash Flows. I cannot seem to get the totals to balance.

CROMME INC.
Statement of Cash Flows
For the Year Ended December 31, 2016
	Cash flows from operating activities:
		Net income							$199,540
		Adjustments to reconcile net income to net cash
		flow from operating activities:
		Depreciation							18,400
		Loss on inventory write down and fixed assets	Gain on sale of investments						(40,000)
		Changes in current operating assets and liabilities:
			Increase in accounts receivable						(18,880)
			Increase in inventories						(24,640)
			Increase in accounts payable						19,520
			Decrease in accrued expenses payable						(10,400)
		Net cash flow from operating activities										$143,540
	Cash flows from investing activities:
		Cash received from sale of investments							$280,000
		Less cash paid for purchase of land							(328,000)
		Less cash paid for purchase of equipment							(152,000)
		Net cash flow used for investing activities										(200,000)
	Cash flows from financing activities:
		Cash received from sale of common stock							$187,500
		Less cash paid for dividends							(91,200)
		Net cash flow from financing activities										96,300
	Increase in cash											$ 39,840
	Cash at the beginning of the year											585,920
	Cash at the end of the year											$625,760
Optional:
CROMME INC.
Spreadsheet (Work Sheet) for Statement of Cash Flows
For the Year Ended December 31, 2016
						Balance,		Transactions						Balance,
						Dec. 31, 2015			Debit			Credit		Dec. 31, 2016
	Cash					585,920		m	39,840					625,760
	Accounts receivable (net)					208,960		l	18,880					227,840
	Inventories					617,120		k	24,640					641,760
	Investments					240,000					j	240,000		-
	Land					-		i	328,000					328,000
	Equipment					553,120		h	152,000					705,120
	Accum. depr. - equipment					(148,000)					g	18,400		(166,400)
	Accounts payable					(404,960)					f	19,520		(424,480)
	Accrued expenses payable					(52,640)					e	10,400		(42,240)
	Dividends payable					(19,200)					d	4,800		(24,000)
	Common stock, $2 par					(100,000)					c	50,000		(150,000)
	Paid-in capital in excess of par					(280,000)					c	137,500		(417,500)
	Retained earnings					(1,200,320)		b	100,000		a	$199,540		(1,303,860)
	Totals					-			663,360					-
	Operating activities:
		Net income						a	199,540
		Depreciation						g	18,400
		Gain on sale of investments						j	40,000
		Increase in accounts receivable									l	18,880
		Increase in inventories									k	24,640
		Increase in accounts payable						f	19,520
		Decrease in accrued expenses payable						e	10,400
	Investing activities:
		Purchase of equipment									h	152,000
		Purchase of land									i	328,000
		Sale of investments						j	280,000
	Financing activities:
		Declaration of cash dividends									b	100,000
		Sale of common stock						c	187,500
		Increase in dividends payable						d	4,800
	Net increase in cash										m	39,840
	Totals											663,360