Need help on the few that I got wrong

Donald Robinson and Helen Garcia are examining the following summary of cash flows for Ivanhoe Company for the year ended January 31, 2025 Donald claims that this summary shows that Ivanhoe had a superb first year, with cash increasing $37,360. Helen replies that it was not a superb first year. Rather, she says, the year was an operating failure and that $37,360 is not the actual increase in cash. The cash balance at the beginning of the year was $139,380. Using the data provided, determine the net income/(loss) for the year ended January 31,2025 . Depreciation expense was $55,200. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) x in Donald Robinson and Helen Garcia are examining the following summary of cash flows for Ivanhoe Company for the year ended January 31, 2025 Donald claims that this summary shows that Ivanhoe had a superb first year, with cash increasing $37,360. Helen replies that it was not a superb first year. Rather, she says, the year was an operating failure and that $37,360 is not the actual increase in cash. The cash balance at the beginning of the year was $139,380. Using the data provided, determine the net income/(loss) for the year ended January 31,2025 . Depreciation expense was $55,200. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) x in