Marks Consulting experienced the following transactions for 2018, its first year of operations, and 2019. Assume that all transactions involve the receipt or payment of cash. Transactions for 2018

Acquired $75,000 by issuing common stock.

Received $110,000 cash for providing services to customers.

Borrowed $18,000 cash from creditors.

Paid expenses amounting to $55,000.

Purchased land for $35,000 cash.

Transactions for 2019 Beginning account balances for 2019 are:

Cash	$	113,000
Land		35,000
Notes payable		18,000
Common stock		75,000
Retained earnings		55,000

Acquired an additional $24,000 from the issue of common stock.

Received $135,000 for providing services.

Paid $13,000 to creditors to reduce loan.

Paid expenses amounting to $62,000.

Paid a $13,500 dividend to the stockholders.

Determined that the market value of the land is $45,000.

b-4. Prepare a statement of cash flows for each year accounting period.

Prepare a statement of cash flows for the year 2018. (Amounts to be deducted should be indicated with a minus sign.)

MARK'S CONSULTING
Statement of Cash Flows
For the Year Ended December 31, 2018
Cash flows from operating activities:
Cash receipts from customers	$110,000
Cash payments for expenses	(55,000)
Net cash flow from operating activities		$55,000
Cash flows from investing activities:
Cash payment for land	$(35,000)
Net cash flow from investing activities		(35,000)
Cash flows from financing activities:
Cash receipts from stock issue	$75,000
Cash receipts from borrowing	18,000
Net cash flow from financing activities		93,000
Net increase in cash
Plus: Beginning cash balance		0
Ending cash balance		$0

I need help finding net increase in cash

MARK'S CONSULTING
Statement of Cash Flows
For the Year Ended December 31, 2019
Cash flows from operating activities:
Cash receipts from customers	$135,000
Cash payments for expenses	(62,000)
Net cash flow from operating activities		$73,000
Cash flows from investing activities		0
Cash flows from financing activities:
Cash receipts from stock issue	$24,000
Cash payment on debt	(13,000)
Cash payment for dividends	(13,500)
Net cash flow from financing activities		(2,500)
Net increase in cash
Plus: Beginning cash balance
Ending cash balance		$0

I need help finding net increase in cash and Plus: Beginning cash balance. For some reason my number values are incorrect.