please correct

5. A company began a year with Cash of SK. These items increased by the amounts displayed during the calendar year: Inventories, S72; Accumulated depreciation, $20: Accounts receivable, $8, Accounts payable, $2; Notes payable, $8; purchases of Fixed assets, $80; Common stock, $25. Net income is $34. There were no changes in long-term debt and no earnings were distributed to stockholders. Complete the following Statement of Cash Flows: Cash Flows from Operating Activities Net income 34 Depreciation 10 + Accounts Receivable + Inventories 22 -22 O oo w S Co - Accounts Payable - Notes payable (other current liabilities) Deferred income taxes Total adjustments Net cash flow from operating activities Cash Flows from Investing Activities Proceeds from the sale of assets Capital expenditures - 50 - 50 Net cash flow from investing activities Cash Flows from Financing Activities Proceeds from issuance of long-term debt Proceeds from issuance of equity 25 Repayments of debt Dividends paid Net cash flow from financing activities Net Increase (Decrease) in Cash -40 Cash, Beginning of Year 15 Cash, End of Year - 26